Category: TDS

Tax Deducted At Source

Section 194S – TDS on the transfer of virtual digital assets and cryptocurrencies

Section 194S of the Income Tax Act was introduced to regulate taxation on transactions involving Virtual Digital Assets (VDAs), including cryptocurrencies and non-fungible tokens (NFTs). The provision ensures tax compliance… Read more »

TRACES: Download & Extract TDS & TCS Certificates

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Once you have completed the process of filing your TDS or TCS returns, the next important step is to generate and distribute the relevant certificates to deductees or collectees. The… Read more »

TDS / TCS Correction Filing Window Reduced to Two Years Effective 1st April 2026

The Central Board of Direct Taxes (CBDT) has revised the permissible period for filing TDS / TCS correction statements. With effect from 1st April 2026, correction statements will be accepted… Read more »

Section 194LA: TDS on Compensation for Compulsory Acquisition of Immovable Property

Section 194LA of the Income Tax Act, 1961, requires any person (referred to as the “payer”) making a payment to a resident (the “payee”) for the compulsory acquisition of immovable… Read more »

Types of Corrections in TDS Returns

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There are 6 types of corrections namely C1, C2, C3, C4, C5, C9. The following table briefly talks about each correction type: Type Corrections in: C1 Deductor details: All details… Read more »