Category: TDS

Tax Deducted At Source

Section 194O – TDS on Payments by E-Commerce Operators to Participants

Section 194O was introduced in the Union Budget 2020 and came into effect from 1st October 2020. It requires e-commerce operators to deduct TDS on the gross amount of sales… Read more »

Section 271H: Penalty on taxpayers for not filing TDS or TCS returns

Section 271H of the Income Tax Act, 1961, outlines penalties related to the late filing, non-filing, or furnishing of incorrect information in Tax Deducted at Source (TDS) and Tax Collected… Read more »