Tag: TDS
Standard Operating Procedure for Prosecution in Cases of TDS/TCS Default
STANDARD OPERATING PROCEDURE FOR PROSECUTION IN CASES OF TDS/TCS DEFAULT
Introduction:
1.1 As per the Income Tax Act, all cases where TDS/TCS is de [...]
Computation of Income Tax – Income Chargeable Under the Head Salaries: Income Tax on Salaries Circular 17/2014
5. COMPUTATION OF INCOME UNDER THE HEAD "SALARIES"
5.1 INCOME CHARGEABLE UNDER THE HEAD "SALARIES":
Click to view Part I
Income T [...]
Persons responsible for Deducting Tax and their Duties: Income Tax on Salaries Circular 17/2014
4. PERSONS RESPONSIBLE FOR DEDUCTING TAX AND THEIR DUTIES:
Click to view Part I
Income Tax on Salaries - Circular No. 17/2014
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Scheme of Tax Deduction at Source from Salaries – Circular No. 17/2014
3. SECTION 192 OF THE INCOME-TAX ACT, 1961: BROAD SCHEME OF TAX DEDUCTION AT SOURCE FROM "SALARIES":
3.1 Method of Tax Calculation:
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Rates of Income Tax on Salaries for the Fin Year 2014-15: Income Tax Circular 17/2014
Click to view Part I of Income Tax on Salaries - Circular No. 17/2014
2. RATES OF INCOME-TAX AS PER FINANCE (No. 2) ACT, 2014:
As per the Fina [...]
Income Tax on Salaries – Assessment Year 2015-16 – Financial Year 2014-15 Circular No. 17/2014
CIRCULAR NO : 17/2014
F.No. 275/192/2014-IT(B)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
[...]
Due Date of Deposit of Tax Deducted at Source/Tax Collected at Source during the Month of September, 2014 extended from 7th October, 2014 to 10th October, 2014
Press Information Bureau
Government of India
Ministry of Finance
01-October-2014 14:32 IST
Due Date of Deposit of Tax Deducted at Source/Tax Col [...]
Ex-post facto extension of due date extended to 31.03.2014 for filing TDS/TCS statements for FYs 2012-13 and 2013-14
Circular No. 07/2014
F. No. 275/27/2013-IT(B)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New D [...]
Submission of Income Details & proof of savings for income tax financial year 13-14: CPCB Order
Central Pollution Control Board, New Delhi
File No. AC-101/05/VG/2013-14/
September 24, 2013
CIRCULAR
Subject: Income details & proof of sa [...]
TDS Return – Person Responsible Tax Deduction and their Duties: Income Tax on Salaries : IT Circular 8/2013 Part 4
4. PERSONS RESPONSIBLE FOR DEDUCTING TAX AND THEIR DUTIES:
4.1. As per section 204(i) of the Act, the "persons responsible for paying" for the pu [...]