Articles by CA.R.S.KALRA

Section 194DA | TDS on Payment in respect of Life Insurance Policy

CA.R.S.KALRA 18 January 2021 at 09:58

This article discusses the TDS provisions applicable on payment in respect of Life Insurance Policy like who is responsible to deduct tax ,time period of deduction, rate etc.

Section 194D | TDS on Insurance Commission

CA.R.S.KALRA 15 January 2021 at 09:51

In this article, we understand all about Section 194D which deals with the TDS on Insurance Commission including when such tax is or isn't to be deducted, rate of TDS, and reinsurance.

Section 194C | TDS on Payment to Contractor

CA.R.S.KALRA 13 January 2021 at 09:54

Discussing all about Section 194C of the Income Tax Act, which deals with TDS on Payment to Contractor including its meaning, eligibility, TDS Rate, Non-Applicability and Important Case Laws.

Section 194BB | TDS on Winning from Horse Races

CA.R.S.KALRA 12 January 2021 at 10:00

Any person, who is responsible for paying to any person any income by way of winnings from any horse race an amount exceeding Rs. 10,000 (Rs. 5,000 up to 31.5.2016) shall deduct TDS @ 30%.

Section 194B | TDS on Winnings from Lottery, Game Shows, and Puzzles etc.

CA.R.S.KALRA 11 January 2021 at 09:47

In this article, we understand all about Section 194B, which deals with the TDS on Winnings from Lottery, Game Shows, and Puzzles etc. along with some practical illustrations.

Section 194A | TDS on Interest (Other Than Interest on Securities)

CA.R.S.KALRA 09 January 2021 at 09:32

In this article, we discuss all about Section 194A of the Income Tax Act 1961, which deals with the TDS on Interest (Other Than Interest on Securities), including its threshold limit, rate of TDS and recent amendments.

Section 194 | TDS on Payment of Dividend

CA.R.S.KALRA 08 January 2021 at 09:37

In this article, we discuss all about Section 194 of the Income Tax Act 1961, which deals with TDS on Payment of Dividend, including its threshold limit, rate of TDS and a tabular summary of the entire section.

Section 193 | TDS from Interest on Securities

CA.R.S.KALRA 06 January 2021 at 18:11

In this article, we understand in details about the TDS Section 193 of the Income Tax Act, 1961 which deals with the TDS from Interest on Securities.

Section 192A | TDS on Payment of Accumulated Balance Due to an Employee

CA.R.S.KALRA 05 January 2021 at 10:04

In this article, we understand all about TDS on Payment of Accumulated Balance Due to an Employee u/s 192A including the amount of deduction, threshold limit, rate of TDS, etc.

TDS u/s 192 - Payment of Salary

CA.R.S.KALRA 24 December 2020 at 15:19

All persons paying salary are responsible to deduct TDS on income chargeable under the head "Salary". In this article, we discuss all about TDS u/s 192 - Payment on Salary.