Tag: TDS certificates
Form 16,16A, 24Q, 26Q, 27C, 27D, 27Q, 27EQ Amended Notification 11/2013
TDS related forms and rules regarding digital singnature of TDS return has been changed through INCOME-TAX (SECOND AMENDMENT) RULES, 2013 – AMENDMENT IN RULES 31A & 31AA; SUBSTITUTION OF RULES… Read more »
Compulsory to Download TDS file from TRACES
It is compulsory for all deductors to download TDS Consolidated Statement file and TDS Certificate from TRACES website only. Facility to download the Consolidated file statement (file required for making… Read more »
Credit for TDS allowed if Income shown in certificate is offered for tax despite certificate is not in Assessee name
Assessee is entitled to the credit of the TDS mentioned in the TDS certificates issued by the contractor, whether the said certificate is issued in the name of the Joint… Read more »
Addition not justified merely on the basis of discrepancy in TDS certificate
The tribunal took the view that the addition made was only on the basis of the discrepancy in the TDS Certificate and not on the basis of any finding that… Read more »
No addition for difference in income as per profit and loss account & TDS certificate
Admittedly, as per TDS certificate issued by Mysore Breweries Limited, the total reimbursement made to the assessee as per their newly arrangement was Rs. 3,35,85,000/-. However, in the books of… Read more »