#TDS
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4,245 articlesIncome Tax

Income Tax
Section 194R – TDS on benefits or perquisite provided
Income Tax

Income Tax
Credit for TDS is available in the year in which income is reported
Income Tax

Income Tax
TDS not deductible on payment of interconnect user charges
Income Tax

Income Tax
No section 40(a)(ia) disallowance for shortfall in TDS due to difference of opinion
Income Tax

Income Tax
No section 271(1)(c) penalty for mere wrong claim of TDS
Income Tax

Income Tax
Guidelines – Section 194S TDS on payment for virtual digital asset
Income Tax

Income Tax
Section 40(a)(ia) Disallowance justified for failure to deduct section 194A TDS
Income Tax

Income Tax
No Section 40(a)(ia) disallowance if recipient included receipts in his return of income
Income Tax

Income Tax
ITAT directs AO to allow TDS credit on freight receipts appearing in form 26AS
Income Tax

Income Tax
Simplified Practical FAQs on Section 194R – TDS on perquisites or benefits
Corporate Law

Corporate Law
Revival of proceedings u/s 9 of IBC Act for non-payment of TDS is unsustainable
Income Tax

Income Tax
CBDT notifies revised/new TDS Returns for TDS under section 194R, 194S
Income Tax

Income Tax
Section 194C TDS not applicable on payments of EDC to HUDA
Income Tax

Income Tax
