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    • Income tax slab & rates for FY 2023-24 (AY 2024-25)
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  • TDS
    • Guide to TDS on Interest Income: Section 194A
    • TDS on Payments to Contractors and Professionals: Section 194M
    • Section 194T: TDS on Payments to Partners of Partnership Firms
    • Section 194J: TDS on fees for professional or technical services
    • TDS on commission and brokerage – Section 194H
    • Section 194D – TDS on Insurance Commission
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CA Bigyan Kumar Mishra

CA. Bigyan Kumar Mishra is a fellow member of the Institute of Chartered Accountants of India.He writes about personal finance, income tax, goods and services tax (GST), company law and other topics on finance. Follow him on facebook or instagram or twitter.

TDS Return filing due dates and forms to be used

Last reviewed on September 10, 2024 I By CA Bigyan Kumar Mishra

TDS return has to be filed by each deductor for deducting tax at source. After deducting tax from all eligible payments, you are required to file quarterly statements with government to assign the deducted tax amount to deductee's PAN.In this article we will be discussing TDS return filing due dates and the forms used for filing.TDS Return formsBased on the type of … [Read more...] about TDS Return filing due dates and forms to be used

Due dates or Time limit to deposit TDS

Last reviewed on December 16, 2023 I By CA Bigyan Kumar Mishra

TDS or Tax Deducted at source has to be deposited with the government within the specified time limit. When tax has been deducted by any person other than government, the deducted amount has to be deposited on or before 7 days from the end of the month in which deduction is made or income tax is due u/s 192 IA.However, if income or amount is credited or paid in the month of … [Read more...] about Due dates or Time limit to deposit TDS

Importance of permanent account number or PAN in TDS

Last reviewed on April 24, 2024 I By CA Bigyan Kumar Mishra

TDS stands for Tax Deducted At Source. TDS provisions are introduced to collect tax at the source from where certain types of incomes such as salary, interest, rent, professional fees etc. are generated.For instance in case of salary, tax has to be deducted by the employer at the time of paying it to employee. Instead of waiting for the employee to pay tax at the end of the … [Read more...] about Importance of permanent account number or PAN in TDS

Understanding TAN: A Simple Guide to Tax Deduction and Collection

Last reviewed on December 29, 2024 I By CA Bigyan Kumar Mishra

If you're responsible for deducting or collecting taxes in India, you've likely heard about TAN (Tax Deduction and Collection Account Number). But what is it, why is it important, and how can you get one? This guide will break it all down in a simple and easy-to-understand way, helping you understand the process and its significance.What is TAN?TAN is a unique 10-digit … [Read more...] about Understanding TAN: A Simple Guide to Tax Deduction and Collection

Section 194J: TDS on fees for professional or technical services

Last reviewed on October 1, 2024 I By CA Bigyan Kumar Mishra

Section 194J plays a crucial role in the TDS framework in India, specifically targeting payments for professional and technical services. Understanding provisions of section 194J is essential for both businesses and professionals to ensure compliance and avoid penalties. Section 194J of the Income Tax Act, 1961, mandates the deduction of tax at source (TDS) on … [Read more...] about Section 194J: TDS on fees for professional or technical services

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