Tag: TCS

Key Features of File Validation Utility (FVU) version 5.0

The key features of File Validation Utility (FVU) version 5.0 has been given below: Remark B is made applicable for Section code 192A (Payment of accumulated balance due to an employee)… Read more »

TDS and TCS Rates Chart for F.Y. 2015-16

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The TDS and TCS rates chart for the financial year 2015-16 has been given below: TDS rates for F.Y. 2015-16  Nature of Payment Made To Residents Cutoff (Rs.) Company / Firm… Read more »

Important Guidelines for payment towards liability on account of Tax Deducted / Collected at Source

Given below are some relevant guidelines related to payment of TDS/ TCS liability: A. Central Government Account (Receipts and Payments) Rules, 1983: Date of Receipt for Cheques or Drafts: The… Read more »

9 Amendments relating to TDS and TCS proposed in Budget 2015-16: Effective from June 01, 2015

Given below are the list of changes applicable from 1st June, 2015 for TDS and TCS amendments: 1. Requirement for obtaining evidence/ particulars by employer for TDS-Section 192 2. TDS… Read more »

Amendment relating to processing of TCS returns -Section 206CB w.e.f. June 01, 2015

A new Section 206CB is proposed to be introduced to facilitate the processing of TCS (tax collected at source) statements on the same lines as TDS statements. Section 206CB(1) permits… Read more »

Due Dates for the month of May 2015

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Important due dates in the month of May 2015 has been given below: 7 May 2015 – Due date for deposit of Tax deducted/collected for the month of April, 2015… Read more »