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TDS [4]

TDS Certificates for nil/low TDS rates valid till 30.06.2020

Clarification issued by CBDT regarding the validity of TDS certificates for lower or nil TDS rates.Nil or Lower TDS/TCS certificate issued for a particular period in FY 2019-20 also valid till June 30, 2020...

Posted in articles |   2 comments |   805 Views

TDS Section 194J of the Income Tax Act

As per the amendment to TDS section 194J of the Income-tax Act, 1961 TDS on technical services will be charged at 2%.TDS Section 194J deals with provisions related to fees on professional and technical services...

Posted in articles |   7 comments |   23408 Views

CBDT provides clarification on issue of TDS certificates for lower/nil rates

F.No.275/25/2020 -IT(B) Government of India,  Ministry of Finance/ Department of Revenue Central Board of Direct Taes North Block. New Delhi  9th April. 2020 Sub: Clarification on orders dated 31.03.2020 and 03.04.2020 issued under section 119 of the Income tax Act. 1961 (the Act) by CBDT vide F. No 275/25/2020-IT(B) regarding issuance of ..

Posted in news |   1884 Views

What is the due date to deposit TDS and file TDS Return?

The due date to deposit TDS and file TDS Return is 7th of the succeeding month and last day of the month succeeding the quarter. ..

Posted in articles |   7 comments |   11381 Views

New equalisation levy & TDS on e-commerce transactions

Equalisation Levy will now be extended to an e-commerce operator on e-commerce supply and services undertaken on or after 1 April, 2020. The scope of equalisation levy was extended to E-commerce operator in Finanace Act 2020. ..

Posted in articles |   1734 Views

Key amendments in TDS & TCS provisions

TDS and TCS are one of the modes of recovery of income tax in the previous year itself. Amendments were introduced in TDS and TCS provisions in Budget 2020. Know hey amendments in TDS and TCS provisions...

Posted in articles |   5 comments |   10710 Views

CBDT eases the process of issue of TDS Certificates for lower rates/nil deduction

F.No. 275/2512020-IT(B)  Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block. New Delhi  31 March, 2020  Subject: Order u/s 119 of The Income Tax Act, 1961 on issue of certificates for lower rate/nil deduction/collection of TDS or TCS u/s 195, 197 and 206C (9) - reg- Due to outbreak of the pandemic COVID-19 virus, there is severe disruption in the normal w..

Posted in news |   608 Views

TDS deposit date for the month of march-2020

Deposit date of TDS for the month of March from works contract..

Posted in forum |   5 comments |   10708 Views

TDS on Rent - Section 194I

Section 194I of the Income Tax Act 1961 contains provisions with respect to TDS deduction on payment of rent...

Posted in articles |   1 comments |   19193 Views

Section 194J | TDS on fees for professional or technical services

TDS Section 194J of the Income Tax Act 1961 contains provisions with respect to the deduction of TDS on fees for professional or technical services. WEF from 1st April 2020 the rate at which TDS will be deducted under section 194J will be 2% in case of fees for technical services (not being professional services) and 10% of such sum in any other case...

Posted in articles |   10 comments |   8579 Views

TDS Section 192 provisions for AY 20-21

F.No.275/19212019-IT(B)  Government of India  Ministry of Finance  Department of Revenue  Central Board of Direct Taxes  North Block,  New Delhi the 5th March, 2020  CORRIGENDUM TO CIRCULAR NO.4 OF 2020 DATED 16.01.2020 Subject: Income-Tax Deduction from Salaries during the Financial Year 2019-2020 under Section 192 of the Income-Tax Act, 1961 - r..

Posted in news |   3264 Views

Section 194O| TDS on e-commerce transaction

Finance Bill, 2020 proposed to Insert sec 194-O, where E-commerce Operator ("Operator") liable to deduct TDS from payment made to E-commerce participant ("Participant") in respect of sale of goods or services or both facilitated by operator through its digital or electronic platform, at rate of 1%, at time of credit or payment w. e. earlier...

Posted in articles |   2 comments |   7183 Views

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