TDS
Indirect Taxes
Construction of Flats Before July 2012 Not Taxable as Construction Service: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has partly allowed...
GST
18% GST Payable on Entire Hotel Booking Consideration: AAR
The Authority for Advance Ruling (AAR) has held that a hospitality company proposing to...
Direct Tax
How to Avoid TDS on Cash Withdrawal?
Section 194N of the Income-tax Act, 1961 mandates deduction of tax at source (TDS)...
Notification
FinMin Exempts ICRISAT From TDSÂ
The Ministry of Finance (Department of Revenue) has notified that the provisions of Chapter...
Direct Tax
PAN Not Mandatory For Lower TDS Under DTAA: Gujarat High Court
The Gujarat High Court has held the Permanent Account Number (PAN) is not mandatory...
Columns
Understanding TDS: What Every Taxpayer Needs to Know
The Income Tax Department continues to emphasize the importance of Tax Deducted at Source...
Columns
Your Employer Can’t Deduct More Than This Amount Of TDS From Your Salary
TDS on salary is calculated based on the employee's estimated annual taxable income. The...
Columns
Understanding TDS on Legal Fees: Section 194J
​Yes, Tax Deducted at Source (TDS) is applicable on legal fees in India under...
Direct Tax
Know All Changes In TDS Provisions Effective from 1st April 2025
The Income Tax Department has announced significant changes in the Tax Deducted at Source...
Notification
New TDS Rules: CBDT Notifies Changes in Form 26QÂ
The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Seventh Amendment) Rules,...
Direct Tax
​​TDS Threshold Increased From April 2025: Check New Limits
The Budget 2025 proposed to hike the threshold limit of Tax Deducted at Source...
Direct Tax
FM Proposes TDS Or TCS Rationalization For Easing Difficulties, But Higher TDS Applicable For Non-PAN Holders
The Union Finance Minister Nirmala Sitharaman presented a record 8th consecutive Union Budget by...
Direct Tax
TDS Rate Changes Effective October 1, 2024
Section 194DA – TDS Rate Changes on Life Insurance Policy PayoutsSection 194A – TDS...
Direct Tax
Employee Or His Legal Heirs Can’t Be Held Liable For TDS Non-Deposit: Delhi High Court
The Delhi High Court has held that the employee or his legal heirs cannot...
Latest articles
Indirect Taxes
Construction of Flats Before July 2012 Not Taxable as Construction Service: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has partly allowed...
GST
18% GST Payable on Entire Hotel Booking Consideration: AAR
The Authority for Advance Ruling (AAR) has held that a hospitality company proposing to...
Indirect Taxes
Separate Erection Contract Is Not Works Contract, CESTAT Denies Abatement but Excludes Free-Supply Material from Taxable Value
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
Indirect Taxes
Consultancy Services to US Client Not Intermediary Services: CESTATÂ
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...