Income Tax Articles
Section 203 | TDS Certificate
Every person deducting tax at source is required as per Section 203 to furnish a certificate to the payee to the effect that tax has been deducted along with certain other particulars.
Uber India not liable to deduct TDS for payments made to the drivers, says ITAT
The ITAT allowed the appeal of the assessee and held that UISPL should not be treated as a person responsible for paying for the purpose of Section 194C and therefore the provisions of section 194C cannot be made applicable thereon.
Section 200A | Processing of statements of TDS
Discussing Section 200A of the Income Tax Act which lays down the provision for Processing of Statements of TDS and rules on how such a statement is processed. ...
ITR Filing Tips Financial Year 2019-2020
Finance (No. 2) Act, 2019 has inserted a new seventh proviso to section 139(1) to provide for mandatory filing of return of income for undertaking certain high-value transactions even though the person is otherwise not required to file a return of income due to the fact that total income is below the basic exemption limit.
Section 200(3) | Forms And Time Limit For Submitting Quarterly Statement of Tax Deduction (TDS Returns)
Discussing Section 200(3) of the Income Tax Act which deals with the Forms And Time Limit For Submitting Quarterly Statement of Tax Deduction (TDS Returns).
Section 200(1) & (2) | Time Limit for Deposit of TDS
Discussing the time limit for depositing tax deducted at source to the central government as per different situations u/s 200(1) & (2) of the Income Tax Act.
Lower or No Tax certificate under Income tax- Procedure
The concept of TDS under Income tax act is a common procedure and the object of TDS is to collect tax from the very source of income.
Section 199 | Credit For Tax Deducted
In pursuance of rules framed under section 199 of the Income Tax act, credit for tax deducted at source shall be given to the deductee for the assessment year for which such income is assessable.
Tax Implications on Digital Advertising Services
Discussing how advertisements in digital platforms like YouTube, Instagram, and Facebook etc. work and how Taxation at various point of business occurs.
Section 197A | No TDS Deduction
Section 197A provides for any individual, not being a firm or a company, to apply for an exemption of TDS deduction on his/her income from interest on deposits with the banks in India if such income is below the taxable limit.
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TCS Return Due Date: New Deadline For Tax Year 2026-27
- How Salaried Employees can save Tax under the New Tax Regime
- TDS Certificates for Non-Salary Income Gets a New Identity For FY 2026-27
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
- New Interest Rates on Post Office Schemes from 1 July 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
