The Centralized Processing Cell (TDS) automated the Default identification process in respect of TDS statements submitted. CPC (TDS) has highlighted the need for correct and complete reporting of data in the… Read more »
Following are some useful information to adhere before submitting Corrections, with special reference to C3 & C9 What are C3 & C9 Corrections? C3 Correction involves Updation or Addition of… Read more »
In case, the PAN Numbers are not furnished by the deductees, the respondent-assessee cannot be penalised under Section 272B. Section 139A also imposes the obligation on the deductees to furnish… Read more »
Fees for services rendered by non-resident is deemed to accrue or arise in India, whether or not non-resident has place of business in India if he has rendered services in… Read more »
1.What is a justification report? It is a document which serves as an annexure to the intimation to be sent to the deductor. Intimation will be sent to the deductor… Read more »
It is mandatory for Government deductors, who are reporting TDS without payment through bank challans, to quote correct Book Identification Number (BIN), while filing TDS/TCS statement. In case correct BIN… Read more »