#TDS
Log in to FollowEvery article filed under the “TDS” tag — analysis, news and updates.
4,244 articlesIncome Tax
Income Tax
TDS U/s. 194J not applicable on Roaming Charges
Income Tax
Income Tax
No penalty for Failure to deduct TDS due to Wrong Classification of Payments
Income Tax
Income Tax
TDS U/s. 194H not applicable on Bank Guarantee Commission
Income Tax
Income Tax
Penalty u/s 271C can be levied for non-deduction of TDS and not for delayed deduction of TDS
Income Tax
Income Tax
TDS on IUC charges paid to foreign / non-resident telecom operators and discount to prepaid distributors
Income Tax
Income Tax
Addition for non TDS deduction not justified if form 15G been obtained
Income Tax
Income Tax
Assessee not in-default for non deduction of TDS if recipient was not liable to tax
Income Tax
Income Tax
No disallowance U/s. 40(a)(ia) for Payment to resident without TDS if he paid tax on such income
Income Tax
Income Tax
No disallowance u/s 40(a)(ia) for TDS deduction under Wrong Provision under a bonafide belief
Income Tax
Income Tax
Limitation of permitting correction of only four characters of PAN in TDS return is not justified
Income Tax
Income Tax
TDS U/s. 194C is not applicable to transactions of purchase of goods
Income Tax
Income Tax
TDS deductible U/s. 194I on Composite licence fee comprising rent and royalty
Income Tax
Income Tax
GSTN no. to be mentioned now in TDS / TCS Statements
Income Tax
Income Tax
