Provisions related to TDS payment and furnishing of TDS Certificate 1. Any sum deducted under section 194-IA shall be paid to the credit of the Central Government within a period… Read more »
A. TDS Rate Chart for A.Y. 2014-15 on Payments other than Salary and Wages Section No. Nature of Payment Threshold Total Payment During the Year Payment to Individual or HUF… Read more »
Guidelines for reporting TDS transactions not exceeding / exceeding threshold limit in quarterly TDS statements (as issued by Directorate of Income Tax – Systems). Below guidelines may be referred, if… Read more »
TIN with effect from May 4, 2013, revised rates for acceptance of e-TDS/TCS, Form 24G Statements and AIR at TIN Facilitation Centres (TIN-FCs). They are as under: Basis of charges… Read more »
Non deduction, late deduction and late deposit of TDS may lead you to face following consequences: Interest on late deduction /deposit of Tax at source. Dis-allowance of Expenses, on which… Read more »
Tax Deduction at Source (TDS) on transfer of certain immovable properties (other than agricultural land) There is a statutory requirement under section 1 39A of the Income-tax Act read with… Read more »