Tag Archives: TDS

No Section 194H TDS on discount to distributors of prepaid SIM cards

By | March 4, 2020

CIT (TDS) Vs Vodafone Cellular Ltd. (Bombay High Court) Income Tax Appeal No. 1152 of 2017 27/01/2020 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT This order will dispose of all the above five appeals. 2. Heard Mr. Sham Walve, learned standing counsel revenue for the appellant and Ms.Mrunal J. Parekh, learned counsel for the… Read More »

Section 194O Income Tax I TDS on E Commerce Transactions I CA Satbir Singh

By | February 2, 2020

Section 194O Income Tax  TDS on E Commerce Transactions Finance Act 2020 inserted  New Section 194O Income Tax w.e.f 01.10.2020 for TDS on Payment of certain sums by e-commerce operator to e-commerce participant. Earlier it was proposed to be implemented from 01.04.2020 by Finance Bill 2020 Video Explanation by CA Satbir singh Commentary on TDS… Read More »

Income Tax TDS & TCS TREATISE Book : August 2019 Edition

By | September 11, 2019

TDS & TCS TREATISE WITH APPROPRIATE CHARTS, TABLES, CONVEYANCINGS 2019 by TAX PUBLISHERS Paperback – 20 Aug 2019 by AVADHESH OJHA [M.Sc., LL.B. (GOLD MEDALIST), Ph.D.] (Author), CA NISHA BHANDARI Price Rs 1055 Click here to buy online TDS and TCS are methods for recovery and collection of taxes following the principle ‘pay as you earn’. These measures are helpful… Read More »

Notification No 40/2019 Central Tax : GSTR 7 Date Extended for July 2019 for Specified Cases

By | September 1, 2019

Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 40/2019 – Central Tax… Read More »

Deduction of Tax at Source with Advance Tax and Refunds : 2019 Book Vinod K. Singhania : Taxmann

By | August 9, 2019

Deduction of Tax at Source with Advance Tax and Refunds-As Amended By Finance (No. 2) Act 2019 (32nd Edition 2019) Hardcover – 2019 by Dr. Vinod K. Singhania Law stated in this book is as amended by the Finance (No. 2) Act,2019 Price Rs 2599 Click here to buy online Hardcover: 1244 pages Publisher: Taxmann; 32nd Edition 2019 edition (2019)… Read More »

Handbook on TAX DEDUCTION AT SOURCE 2019 Book

By | August 8, 2019

Handbook on TAX DEDUCTION AT SOURCE Price Rs 368 Click here to buy online Publisher: Bharat Law House Pvt. Ltd. Edition: 3rd edn., 2019 Chapter 1         Collection and Recovery of Tax — Introduction Chapter 2         Section 192 — TDS on Salary Chapter 3         Section 192A — Payment of accumulated balances to employees Chapter 4         Section 193 — TDS from… Read More »

Section 194N Income Tax :TDS on Payment of certain amounts in cash by Banks/Post offices

By | July 6, 2019

Section 194N Income Tax : Payment of certain amounts in cash Section – 194N, Income-tax Act, 1961 – FA, 2024 1 [Payment of certain amounts in cash.2  194N. Every person, being,— (i) a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that… Read More »

Tax on Cash withdrawal from bank : Budget 2019-20 I TaxHeal

By | July 5, 2019

Tax on Cash withdrawal from bank : Budget 2019-20 I TaxHeal TDS on cash withdrawal from banks: In order to discourage large amount of cash withdrawal from bank accounts, it is proposed to provide for tax deduction at source at the rate of 2% on cash withdrawal by a person in excess of Rs. 1… Read More »