Tag: PAN

Guidelines to avoid different types of TDS defaults

Following are some important facts to be adhered to, while submitting TDS statements, to avoid each type of Default:   Late Payment Defaults: The taxes deducted must be deposited within the… Read more »

PAN allotment by Income Tax Department will remain suspended between 05.10.2015 to 09.10.2015

The income tax department is in the process of upgrading software applications. It is for information of PAN applicants that PAN allotment by Income Tax Department will remain suspended between… Read more »

Guidelines for correct reporting of 197 Certificates while submitting TDS Statements

Please refer to the following guidelines for correct reporting of 197 Certificates: The Certificate Number should be of 10 digits with Alpha-numeric structure. Please refer to the following examples: Correct… Read more »

Tax is not to be deducted at a higher rate of 20 percent under Section206AA of the Income-tax Act when the benefit of tax treaty is available

Recently, the Bangalore Bench of the Income-tax Appellate Tribunal (the Tribunal) held that there is no scope for the tax deduction at source (TDS) at a higher rate of 20… Read more »

Closure of defaults in Quarterly TDS Statements from Financial Year 2007-08 onwards

CPC(TDS) reminder communication to banks regarding closure of defaults in Quarterly TDS Statements from Financial Year 2007-08 onwards. The issued communication has been given below: The Principal Officer Name: XXXXXXX… Read more »