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Key TDS Connections: Sections 194C, 194H, 194J, and 194M

Income Tax : Dive into the intricacies of TDS under Sections 194C, 194H, 194J, and explore their critical relation with Section 194M. Clear ins...

December 12, 2023 5406 Views 4 comments 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 50409 Views 4 comments Print

Important provisions of Tax Deducted at Source

Income Tax : Gain a comprehensive understanding of Tax Deducted At Source (TDS) provisions under the Income Tax Act, 1961. Explore key sections...

July 11, 2023 4743 Views 0 comment 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 762654 Views 3 comments Print

GST under RCM on fees or remuneration paid to director

Goods and Services Tax : Author of this article has attempted to bring some clarity on 7aspects of the taxability & applicability of RCM on payments made t...

January 7, 2023 111840 Views 0 comment Print


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Suggestion /representation on 7 Important Direct Tax Issues

Income Tax : Following is the summary of Suggestion /representation on behalf of the taxpayers/professionals in connection with the Direct tax ...

September 7, 2020 11472 Views 1 comment Print

Representation to reduce TDS rate on Professional Fees to 2%

Income Tax : A representation is been made to CBDT Chairman by leading accounting and CA Organisations of India  and it is been requested that...

May 1, 2020 7560 Views 1 comment Print

Enhancement Limits for TDS U/s. 194J on professionals to Rs. 1 Lakh: ICAI

Income Tax : It is suggested that the TDS limit for payment of professional or technical fees under section 194J may be increased from Rs. 3000...

January 18, 2018 8286 Views 0 comment Print

No reopening of Cases Prior to 01.04.2012 & Circular to avoid multilevel TDS on software u/s 194J -FM

Income Tax : On the issue of retrospective amendment, Union Finance Minister, Shri Pranab Mukherjee has said that he had given a commitment in ...

May 31, 2012 1626 Views 0 comment Print


Don’t Take TDS Lightly

July 24, 2018 42700 Views 30 comments Print

Nowadays delay in payment of TDS and in TDS return Filing makes an assessee liable to Late Payment Interest, Late Payment Penalty, Late Filing Fees, Late Filing Penalty and Further makes him liable to prosecution under the provision of the Income Tax Act, 1961.

TDS on Electricity Bill reimbursement to landlord

July 10, 2018 69087 Views 2 comments Print

Issue: Whether the TDS provisions are applicable on payment of electricity reimbursement to landlord in case of there is no mark-up? Opinion The opinion is based on the following two questions: Whether the invoice from landlord as same from Electricity Department? Whether the invoice from landlord is composite supply? The first question here is to […]

TDS U/s. 194J not deductible on Payment for outright purchase of copyright and technical know-how

June 29, 2018 14451 Views 0 comment Print

Payment towards outright purchase of copyright and technical know-how over the software could not be treated as royalty paid for acquisition of right to use copyrights and technical know-how, therefore, said payment could not be subjected to TDS under section 194J.

TDS not deductible on service tax component on rent

June 28, 2018 1044 Views 0 comment Print

Transocean Offshore Deepwater Drilling Inc. Vs Addl. CIT (ITAT Delhi) CBDT itself in two of its circulars. In Circular No. 4/2008 dated 28th April 2008 it was clarified that Service tax paid by the tenant doesn’t partake the nature of income of the landlord. The landlord only acts as a collecting agency for Government for […]

In absence of understanding between parties about reimbursement TDS is deductible on Salary paid to Staff

June 16, 2018 3003 Views 0 comment Print

Power Plant Engineers Ltd. Vs ITO (ITAT Delhi) It is apparent that the persons deputed by the recipient of the income were not routine employees, but were highly qualified and technical employees who were providing the head and brain’ to the assessee company. It cannot be said to be the reimbursement of salary expenditure when […]

AO cannot reopen the case without bringing something new on record

May 25, 2018 6885 Views 0 comment Print

Challenging the order dated 28/01/2016 of CIT(A)-8,Mumbai,the Assessing Officer (AO) has filed the present appeal. The assessee has raised a Cross Objection for the same.Assessee – company engaged in providing cellular mobile services and trades in accessories filed its return of income at Rs.Nil after set off of brought forward business loss.

TDS u/s 194C applicable in case contract requires semi-skilled staff

May 15, 2018 11739 Views 1 comment Print

ITAT Mumbai in case of ACIT v/s M/s WTI Advanced technology held that tax is to deducted u/s 194C for outsourcing of any service which do not require skilled staff.

Technical provided by Machines would not fall U/s. 194J for TDS

May 15, 2018 4164 Views 0 comment Print

The Mumbai bench of Income Tax Appellate Tribunal (ITAT) recently ruled that technical services would not include services provided by the machines for the purpose of Tax Deducted at Source ( TDS ).

Assessee cannot be asked to comply with a provision not in force at relevant time

April 23, 2018 2010 Views 0 comment Print

A party cannot be called upon to perform an impossible Act i.e. to comply with a provision not in force at the relevant time but introduced later by retrospective amendment. S. 40(a)(i) dis allowance can be made only if the royalty falls under Explanation 2 to s. 9(1)(vi) but not if it falls under Explanation 6 to s. 9(1)(vi)

TDS U/s. 194J not deductible on interconnect usage charges

April 15, 2018 11352 Views 0 comment Print

Payment for IUC Charges is not chargeable to tax in India in the hands of the non-resident recipients and hence TDS was not deductible as per provisions of section 195 of the Act.

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