New I-T Rule 134 for Claiming Credit of TDS u/s 155(20) in Form 71
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.
Tag: TDS
CBDT Amends I-T Rule 26: Exchange Rate for TDS on Forex Payments
An overview of the CBDT's latest amendment to Income Tax Rule 26, outlining specified exchange rates for TDS on foreign currency payments.
TDS Exemption u/s 194-I for IFSC Lessor Ships Lease Rent: CBDT Notification
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.
TDS Exemption on Dividends for IFSC Units in Aircraft Leasing: CBDT Notification
CBDT has issued Notification 52/2023 on TDS exemption for IFSC units engaged in aircraft leasing, subject to compliance with prescribed procedure.
CBDT Clarifications for TDS u/s 194BA on Winnings from Online Games
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’s Treatise on IT Section 194R: TDS (Tax Deduction at Source)
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!
Landmark SC Judgment: No Section 271C Penalty on Delayed TDS Remittance
Discover the implications of the Supreme Court's ruling in the US Technologies International Pvt. Ltd. vs CIT case, which clarifies penalties u/s 271C for delayed TDS deposits.
CBDT Clarification on Salary TDS under New Tax Regime: Income Tax Circular 4/2023
Ensure a smooth TDS process for salary income with CBDT's Circular 4/2023. Get a comprehensive overview of the new tax regime now!
New Procedure for Non-Deduction of Income Tax (No TDS) Certificate through TRACES
Get a complete guide to applying for a no-tax deduction certificate using Forms 15C & 15D in India. Understand the new procedure, format, and standards for online submission through …
ICAI Guide on TDS u/s 195, Forms 15CA/15CB: Withholding Taxes on Payments to Non-residents
The ICAI has published a Guide on Withholding Taxes (TDS) on Payments to Non-Residents under Section 195 of the Income Tax Act, 1961, and Forms 15CA and 15CB to …