Healthy Practices for Error Free TDS Returns
Preparing TDS Returns is a simple process and usually does not require any external assistance. However, it is well advised to follow few practices that ensure the correctness of your… Read more »
TDS on E-commerce Transactions – Section 393(1) (194O)
The provisions relating to TDS on e-commerce transactions have been restructured under the Income-tax Act, 2025. The earlier Section 194O of the Income-tax Act, 1961 is now covered under Section… Read more »
TDS / TCS Compliances Reminder for November 2026
7th November 2026 – Due Date for TDS / TCS payment for deductions / collections during October 15th November 2026 – Due date for issuance of TDS / TCS Certificates for Q2 of Tax Year 2026-27 *Please ensure timely compliance to… Read more »
October – Pending TDS / TCS Compliances
31st October – Due date of filing TDS / TCS Returns for Quarter 2 of Tax Year 2026-2027 15th November – Due date of issuing TDS / TCS Certificates for… Read more »
TDS on Payment from NPS – Section 393(3) (Section 194EE)
The provisions relating to TDS on payments in respect of amounts standing to the credit of a subscriber under the National Pension System (NPS) have been restructured under the Income-tax… Read more »
Consequences of TDS / TCS defaults
The following table highlights the applicable provisions and implications of non-compliance with TDS / TCS requirements, including failure to deduct, collect or deposit tax : Nature of Default Old Section… Read more »