Category: Traces

Statutory provisions attracted on failure to deposit tax in government account after deduction

Where the employee has deducted the tax at source but failed to deposit wholly or partly, the tax so deducted in government account, the following statutory provisions are attracted:- Interest… Read more »

FAQ on Online Correction

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What is Online Correction? TRACES has provided the functionality of “Online Correction” where deductor can perform correction of TDS return /TCS return online. Following are the various facilities available through online… Read more »

Late Filing of TDS Returns – Fees and Penalty

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Fees and Penalty for Late Filing of TDS Returns are as follows: Section 234E-Levy of Fees  Failure to submit TDS return on time will result in fees on the deductor. If… Read more »

Tips to avoid defaults in TDS Returns

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One can avoid defaults in the TDS returns, by way of adherence to the following basic principles:    Timely Payment of total taxes deducted/ collected Correct Reporting with regard to… Read more »

Ease of Doing Business -Paperless PAN & TAN application process

Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 22nd July, 2016. Sub:-Ease of Doing Business-Paperless PAN & TAN application process. For fast… Read more »

Useful guidelines to avoid common mistakes while submitting TDS Statements

Following are some useful guidelines to avoid common mistakes, while submitting TDS Statements and you are requested to go through the following in detail. Incorrect reporting of 197 Certificates: Please… Read more »