Tag: TDS
CBDT has notified that no TDS is required to be deducted on specified payments made to IFSC Units effective from April 1, 2024, vide Notification 28/2024
CBDT extends Form 26QE filing due date to 30.05.2023 for TDS on virtual digital asset transfers from 01.07.2022 to 28.02.2023, vide Circular 4/2024.
CBDT has issued detailed guidelines regarding Tax Deduction at Source (TDS) u/s 194-O in the case of e-commerce operators (ECOs), vide Circular 20/2023.
The Income Tax Department enabled a Compliance Check functionality to help tax deductors and collectors verify Specified Person status under 206AB & 206CCA. Learn how deductors can use PAN …
Explore CBDT Notification 73/2023 regarding procedure under New I-T Rule 134 for Claiming Credit of TDS u/s 155(20) in Form 71.
An overview of the CBDT's latest amendment to Income Tax Rule 26, outlining specified exchange rates for TDS on foreign currency payments.
CBDT notifies exemption from TDS u/s 194-I on lease rent or supplemental lease rent of a ship received by a unit operating within an IFSC, vide Notification 57/2023.
CBDT has issued Notification 52/2023 on TDS exemption for IFSC units engaged in aircraft leasing, subject to compliance with prescribed procedure.
CBDT has issued clarifications/guidelines for removal of doubts of the online gaming platforms for compliance with requirements of TDS u/s 194BA on winnings, read with new IT Rule 133 …
ICAI has released Treatise on Section 194R (TDS) of the Income Tax Act, 1961 or guidance of the Members to comprehend the newly introduced TDS provisions. Learn more!