Articles by CA.R.S.KALRA

TDS Section 194LC: Interest from Indian Co. & Business Trusts

Posted by CA.R.S.KALRA 24 February 2021 4891 Views

Understand TDS Section 194LC on interest paid by Indian companies or business trusts to non-residents. Learn deduction rates, applicable dates, and key conditions.

TDS on Securitisation Trust Investments: Section 194LBC

Posted by CA.R.S.KALRA 23 February 2021 4214 Views

Understand TDS on income from securitisation trust investments under Section 194LBC. Learn who deducts tax, when, and at what rates for residents and non-residents.

TDS on Investment Fund Units: Section 194LBB Explained

Posted by CA.R.S.KALRA 22 February 2021 12758 Views

Understand TDS on investment fund units under Section 194LBB. Learn who deducts, when, and at what rates for resident and non-resident payees.

Section 194LBA | TDS on Certain Income from Units of a Business Trust

Posted by CA.R.S.KALRA 28 February 2024 27065 Views

Discussing Section 194LBA of the Income Tax Act 1961, which deals with the TDS on Certain Income from Units of a Business Trust including its meaning, rate of TDS, eligibility requirements etc.

TDS on Infrastructure Debt Fund Interest (Sec 194LB)

Posted by CA.R.S.KALRA 15 February 2021 9354 Views

Understand Section 194LB TDS on interest paid by Infrastructure Debt Funds to non-residents. Learn deduction rates, timing, and applicability.

TDS on Property Compensation: Section 194LA Explained

Posted by CA.R.S.KALRA 15 February 2021 7222 Views

Understand Section 194LA: TDS on compensation for compulsory acquisition of immovable property. Learn rates, thresholds, and exemptions.

TDS on Mutual Fund Income: Section 194K Explained

Posted by CA.R.S.KALRA 11 February 2021 2051 Views

Understand TDS on mutual fund income under Section 194K. Learn about rates, thresholds, and when tax deduction applies. Read now!

TDS on Professional & Technical Fees: Section 194J Explained

Posted by CA.R.S.KALRA 10 February 2021 19824 Views

Understand Section 194J TDS on professional and technical fees. Learn rates, limits, and who needs to deduct tax. Get informed now!

Digital Payments: Lower Income Tax Rates & Business Incentives

Posted by CA.R.S.KALRA 07 February 2021 1697 Views

Discover incentives for cashless transactions! Learn how digital payments can lower your business's presumptive income tax rate to 6% and boost your savings.