Tag: Income Tax

New Dates for filing of TDS Returns w.e.f 1st June, 2016

CBDT has vide notification no. 30/2016 dated 29-04-2016 has revised the due date for filing TDS Returns for Government and Non-Government Deductors w.e.f  1st June, 2016. The New Dates for TDS Return filing effective from… Read more »

Tax deduction at source is not applicable to reasonable per diem allowances paid to employees for overseas trips

Background The Income-tax Act, 1961 (the Act) provides exemption from tax in respect of allowances granted by an employer to its employees in order to meet specific expenses to the… Read more »

CPC (TDS) Advisory for Tax Credits in 26AS with respect to Tax Deducted on Sale of Immovable Property (26QB Statement)

As per section 194IA of the Income Tax Act, buyer is required to deduct tax at source @1% of the amount paid/credited to the seller. Therefore, after processing of 26QB… Read more »

Relaxation for Furnishing of UID in case of Form 15G/15H for certain quarters

Circular No.18/2016   F.No 142/32/2015-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) Dated: 23rd May, 2016 Sub: Relaxation for Furnishing of UID… Read more »

Procedure for submission of declaration by person claiming receipt of certain incomes without deduction of tax in Form 15G/15H

Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No 7/2016 New Delhi, 4th May, 2016 Procedure for submission of declaration by… Read more »