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TDS Provisions

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TDS Rates, Compliances and their impacts for FY 2023-24 onwards

Finance : Navigate TDS rates and compliances for FY 2023-24 onwards. Learn about TDS payment due dates, late fees, interest, penalty, prosec...

April 3, 2023 2652 Views 0 comment Print

TDS Rate Chart for TDS on all things

Income Tax : Stay compliant with TDS regulations. Learn about the TDS rate chart for various payments under the Income Tax Act to ensure accura...

January 10, 2022 20073 Views 1 comment Print

TDS Rate Chart for FY 2021-2022 (AY 2022-2023) including Budget 2021 Amendments

Income Tax :  In this article, various TDS rates applicable for FY 2021-2022 (AY 2022-2023) i.e. for the period from 01.04.2021 to 31.03.2022 ...

February 9, 2021 882423 Views 21 comments Print

Understanding TDS with Judicial Judgements

Income Tax : The Tax deducted at source (TDS) is covered under chapter XVII of the Income Tax Act, 1961. There are number of sections & subsect...

October 10, 2020 61739 Views 9 comments Print

Correction/ revision in TDS Return more than once

Income Tax : A correction TDS/TCS statement can be furnished multiple times to incorporate changes in the regular TDS/TCS statement whereas a r...

May 2, 2020 134923 Views 15 comments Print


Latest News


TDS Rate Chart for Financial Year 2022-2023

Corporate Law : Article explains TDS Rates for Financial year 2022-23 i.e. Assessment Year 2023-24 under Income Tax Act, 1961. Article contains TD...

August 6, 2022 52584 Views 0 comment Print

TDS Provision U/s. 194C applicable to association of persons and body of individuals

Income Tax : Sub-section (1) of section 194C of the Income-tax Act provides for deduction of income-tax at source from any sum credited or paid...

April 8, 2009 58293 Views 0 comment Print


Latest Notifications


Revised procedure for issue of Part B of TDS certificate in Form No. 16

Income Tax : Procedure, format and standards for issuance of certificate for tax deducted at source in Part B of Form No. 16 in accordance with...

May 6, 2019 12705 Views 2 comments Print

Issue nil TDS certificate to deductor & lower TDS certificate to recipient of income – CBDT Directs

Income Tax : Notification No. 46/2014-Income Tax (4) The certificate for no deduction of tax shall be valid only with regard to the person resp...

September 24, 2014 5147 Views 0 comment Print

TDS /TCS Changes in Due Date for Payment, Return Filing, Mode of Payment, Time to Furnish Certificate

Income Tax : Notification No. 41/2010-Income Tax Time and mode of payment to Government account of tax deducted at source or tax paid under sub...

May 31, 2010 215411 Views 0 comment Print


Latest Posts in TDS Provisions

TDS Rates, Compliances and their impacts for FY 2023-24 onwards

April 3, 2023 2652 Views 0 comment Print

Navigate TDS rates and compliances for FY 2023-24 onwards. Learn about TDS payment due dates, late fees, interest, penalty, prosecution, and applicable rates for various transactions. Stay informed to ensure seamless compliance.

TDS Rate Chart for Financial Year 2022-2023

August 6, 2022 52584 Views 0 comment Print

Article explains TDS Rates for Financial year 2022-23 i.e. Assessment Year 2023-24 under Income Tax Act, 1961. Article contains TDS Rate Chart, Threshold limit for TDS deduction, Rate of Surcharge, Cess and TDS Rate if PAN no is not furnished. TDS Rate Chart for Financial Year 2022-2023 / Assessment Year 2023-24 Nature of Payment Made […]

TDS Rate Chart for TDS on all things

January 10, 2022 20073 Views 1 comment Print

Stay compliant with TDS regulations. Learn about the TDS rate chart for various payments under the Income Tax Act to ensure accurate deductions.

TDS Rate Chart for FY 2021-2022 (AY 2022-2023) including Budget 2021 Amendments

February 9, 2021 882423 Views 21 comments Print

 In this article, various TDS rates applicable for FY 2021-2022 (AY 2022-2023) i.e. for the period from 01.04.2021 to 31.03.2022 have been presented in Tabular Form along with explanation of Budget 2021 Changes in respect of TDS.

Understanding TDS with Judicial Judgements

October 10, 2020 61739 Views 9 comments Print

The Tax deducted at source (TDS) is covered under chapter XVII of the Income Tax Act, 1961. There are number of sections & subsections under which TDS has to be deducted but the important which are most used by the assessee are given below:

Correction/ revision in TDS Return more than once

May 2, 2020 134923 Views 15 comments Print

A correction TDS/TCS statement can be furnished multiple times to incorporate changes in the regular TDS/TCS statement whereas a regular TDS/TCS statement will be accepted at the TIN central system only once.

TDS on Salaries – Procedure to deduct TDS – Compliances

March 3, 2020 332914 Views 79 comments Print

TDS on Salaries – Section 192- Procedure to deduct TDS – Compliance with Income Tax Act and rules there under Under Section 192, the employer is required to deduct Tax at Source while making the payment of salary during financial year to the employees, at the rate of applicable to the individuals. For deduction of […]

Overview of TDS (Tax Deduction At Source) under GST

February 23, 2020 40089 Views 11 comments Print

What is GST TDS:- TDS stands for Tax deduction at Source. GST TDS (Tax deduction at Source) is different from TDS under Income Tax. The provisions of GST TDS are applicable w.e.f. 01 Oct 2018 (Notification No. 50/2018 dated 13 Sep 2018 ) If a transaction is covered under both GST and Income Tax Act, […]

TDS Rate Chart for FY 2019-20 and FY 2020-21

February 8, 2020 115374 Views 9 comments Print

TDS Rate Chart for Financial Year 2019-20 / Financial Year 2020-21 or Say TDS Rate Chart for Assessment Year 2020-21 / Assessment Year 2021-22. Article explains Nature of Payment on which TDS is dedutible, Rate of TDS Deductible, Threshold limit for TDS Deduction, TDS Rate if deductee is Individual, TDS Rate if deductee is Other […]

Income Tax Deductors! Time To File TDS Statement

May 29, 2019 13098 Views 4 comments Print

E-File TDS Statement for the Quarter ended on 31st March 2019 by 31st May 2019. Due date is extended to 30th June 2019 for Odisha. Avoid Late Fees of Rs. 200/- per day and levy of Penalty upto Rs. 1,00,000 by filing TDS Statement on or before due date. INCOME TAX DEDUCTORS! -TIME TO FILE […]