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Section 194IC

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Join Land Development Agreements: Tax Implications

Income Tax : Learn about Joint Development Agreements (JDAs), tax implications under Section 45(5A), capital gains, TDS under Section 194IC, an...

January 24, 2025 2889 Views 0 comment Print

Joint Development Agreements (JDA) and Tax Implications

Income Tax : Discover how Joint Development Agreements (JDA) impact taxability under Section 45(5A). Learn about capital gains, deductions, and...

October 27, 2023 33618 Views 1 comment Print

TDS Rate Chart for FY 2023-24 / AY 2024-25 – Updated

Income Tax : Updated TDS Rate Chart for FY 2023-24 (AY 2024-25). Find the latest rates for tax deduction at source for various transactions. Ea...

July 25, 2023 56412 Views 4 comments Print

TDS Rate Chart for FY 2023-2024 (AY 2024-2025)

Income Tax : TDS Rate Chart for FY 2023-2024 (AY 2024-2025) – Get complete details on Budget 2023 Amendments, Nature of Payment & Threshold L...

February 11, 2023 839991 Views 3 comments Print

Section 45(5A) provisions aligned with section 194-IC TDS provisions

Income Tax : Sub-section (5A) of section 45 so as to provide that the full value of consideration shall be taken as the stamp duty value of his...

February 4, 2023 5766 Views 0 comment Print


Latest Judiciary


No Section 194IC TDS on Alternate Accommodation Charges: ITAT Mumbai

Income Tax : ITAT Mumbai rules Section 194IC TDS doesn't apply to alternate accommodation charges, as they're not part of land/building share....

April 8, 2025 429 Views 0 comment Print


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Measures to enhance revenue collections through TDS

Income Tax : On review of the progress of TDS collections it is noted that as on 31.08.2017, an amount of Rs. 1,65,114 crore has been collected...

September 13, 2017 1851 Views 0 comment Print


Why, What & How Much is TDS.??

September 23, 2018 8178 Views 3 comments Print

Background There are 3 general methods of Tax collection: 1. Tax deducted at Source (TDS) / Tax Collected at Source (TCS) 2. Advance Tax 3. Self Assessment Tax Generally Assessee pays tax at the end of Assessment Year (AY) for the Previous Year (PY), due to this practice collection & revenue income of Government is […]

TDS – Rate Chart, Provisions, Penalty, Return Due Date

July 20, 2018 355381 Views 33 comments Print

Tax Deducted at Source (TDS) is one of the modes of collecting income tax in India at the very source of income, governed under Indian Income Tax Act of 1961.

Measures to enhance revenue collections through TDS

September 13, 2017 1851 Views 0 comment Print

On review of the progress of TDS collections it is noted that as on 31.08.2017, an amount of Rs. 1,65,114 crore has been collected under TDS (Minor Head) at a growth rate of 10.44% over corresponding period of last financial year. It has shown a significant decline of 7 percent over the last financial year when the growth rate at this time was 17.44%.

Capital Gain Taxability – Joint Development Agreements (JDA) – whether all issues are addressed in budget 2017?

April 5, 2017 6306 Views 0 comment Print

Prior to Finance Bill 2017 in case of JDA arrangement capital gains is chargeable to tax in the year in which transfer takes place. H’ble Courts have ruled that granting possession vide execution of agreement is part performance of contract which confers developer with the right over the property & therefore tantamount to transfer u/s 2(47) of Act

TDS Rates Chart for FY 2017-18 / AY 2018-19

February 18, 2017 2168433 Views 43 comments Print

TDS Rates Chart for Financial Year 2017-18/ Assessment Year 2018-19 vide Finance Act 2017 i.e Budget 2017-18. We have updated the TDS rate chart considering the amendments made by Finance Act, 2017.

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