Rule 219 prescribes Forms 138, 140, 142–144, fixed quarterly due dates, special challan-cum-statements for specified transactions, and refund claims in Form 139 to streamline TDS/TCS reporting.
Rule 218 prescribes clear due dates, challan-cum-statement requirements, quarterly payment options, and electronic remittance procedures for TDS/TCS deposits.
Rules 216–217 mandate Forms 134/135 for TAN allotment with strict timelines and provide relief from higher TDS for non-residents without PAN, subject to prescribed documentation.
Rule 214 enables payers to seek a certificate in Form 129 for determining the taxable proportion of sums paid to non-residents, ensuring accurate TDS compliance under domestic law and DTAA.
Rules 212–213 introduce Form 127 for buyer declarations to avoid TCS and Form 128 for obtaining lower or nil TDS/TCS certificates, with strict eligibility and compliance safeguards.
Rules 210–211 provide no TDS on specified UTI unit income of non-residents and prescribe Form 121 with UIN tracking to ensure transparent declaration-based tax compliance.
Rule 209 allows eligible branches of foreign banks, insurers, and other entities to apply in Form 126 for a certificate authorising receipt of specified income without TDS, subject to strict compliance conditions.
Rules 207–208 mandate telegraphic transfer buying rate for foreign currency TDS and introduce Form 125 for specified senior citizens to enable proper tax deduction by banks.
Rule 206 mandates use of the telegraphic transfer buying rate with defined specified dates for different income heads to ensure uniform foreign currency conversion into rupees.
Rules 204–205 mandate specific forms and documentary evidence for salary TDS computation, ensuring proper disclosure of income, deductions, and employee claims.
