FVU 6.1 & FVU 2.157 released by NSDL
The Income Tax Department has released today (12th April 2019), the following new File Validation Utilities: FVU version 6.1 – For statement pertaining to FY 2010-11 onwards FVU version 2.157… Read more »
Category: TDS return
Key Features – File Validation Utility (FVU) version 6.1 & 2.157
File Validation Utility (FVU) version 6.1 Changes in field level validations for field “Deduction under section 16 (ia)” under Annexure II (Salary Details) of Form 24Q-Q4 In case section ID… Read more »
Validity of demand notice on filing an appeal to challenge the same
When a demand notice is served and an appeal or proceeding is filed or initiated with respect to the amount specified in the notice of demand (by the assessee) then… Read more »
TDS Returns for Salary – Quarter 4
Owing to pay salary to an employee the employer deducts a certain amount of TDS from salary of that employee u/s 192. The employer should file TDS return on salary… Read more »
Order of High Court of Gujarat – 24th September, 2018
High Court of Gujarat in case of Devarsh Pravinbhai Patel v/s Asst Commissioner Of Income Tax has held that TDS credit has to be provided by Income-tax authorities to the… Read more »
Non-Deduction of TDS owing to bonafide belief by Deductor – Judgement/Order
Ms Karnataka Power Transmission Corpn. Ltd. Vs ITO (OSD) (TDS) (ITAT Bangalore) FACTS – Karnataka Power Transmission Corporation Ltd. paid cash equivalent of unutilized leave at the time of retirement… Read more »