Section 194 of Income Tax Act – TDS on Dividend Income Serial No. Contents 1. Introduction of Section 194 of Income Tax Act 2. Who is liable to deduct TDS under Section 194 of the Income Tax Act, 1961? 3. Threshold Limits for deducting TDS u/s 194 4. Rate of Deduction of TDS in Dividend … Read more
Section 194B of Income Tax Act – TDS on Winning from Lottery or Crossword Puzzles Serial No. Contents 1. Introduction of Section 194B of Income Tax Act 2. Who is liable to deduct TDS under Section 194B ? 3. When to deduct TDS u/s 194B ? 4. Threshold limit for deducting TDS u/s 194B 5 … Read more
TDS MCQ Questions and Answers are covered in this Article. TDS MCQ Test contains 172 questions. Answers to MCQ on TDS are available after clicking on the answer. TDS MCQ Questions and Answers 1. At the time of deduction of tax at source, surcharge and cess, is added in which of the following cases ? … Read more
TDS Rate on Commission and Brokerage – TDS on Commission / TDS on Brokerage under Section 194H of Income Tax Act Section Section 194H of Income tax Act, 1961 Particulars TDS Rate on Commission and Brokerage Type of business Residents, Individuals, Hindu Undivided Family Commission and Brokerage For the purpose of Section 194H, Commission or … Read more
Introduction – TDS on Hotel accommodation – Section 194I of Income Tax Act In cases where hotel accommodation is taken on a regular basis. For such situations, the Income Tax Act provides for the deduction of TDS on payments made for Hotel accommodation under Section 194I of the Income Tax Act, 1961 (hereinafter referred to … Read more
Section 194N of Income Tax Act S. No Content 1 What is section 194N ? 2 Parties Involved under section 194N ? 3 Rate of TDS under Section 194N ? 4 Threshold limit under Section 194N ? 5 Timing for deduction under 194N ? 6 Exemption from TDS under section 194N ? What is Section … Read more
Section 194R of Income Tax Act 1961 – TDS on Benefit or Perquisite arising from Business or Profession Serial No. Contents 1. Introduction 2. Who can deduct TDS under Section 194R? 3. Who are liable for deduction under Section 194R? 4. When is tax to be deducted under Section 194R? 5. Rate of deduction under … Read more
TDS course Online, deals with the provisions, relating to deduction of tax at source from payment to various resident and non – resident u/s 193, 194, 195 and other procedural provisions relating to filing, deposit of tax, issuance of CA certificate. TDS from Interest on securities – Section 193 Which Payor are liable to deduct … Read more
How to claim TDS Refund – Serial No. Contents 1. What is TDS Refund? 2. How to claim TDS Refund? 3. How to claim TDS Refund Online? 4 How to claim TDS Refund for Previous Years? What is TDS Refund? Under various, provisions of the Income Tax Act, 1961 {hereinafter referred to as the “Act”}, … Read more
Penalty for late filing of TDS Returns Serial No. Contents 1. Dates for Filing TDS Returns 2. Legal provisions for Penalty for late filing of TDS Returns Section 234E- Late Filing Fees Section 271H – Penalty Concession 3. Relief from payment of Penalty for late filing of TDS Returns Dates for filing TDS Returns Before … Read more