Tds

S.192 - TDS ON SALARIES ,[object Object],[object Object],[object Object]

S.193 – TDS ON INTEREST ON SECURITIES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

S.194 – TDS ON DIVIDEND ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

S.194A – TDS ON INT. ‘OTHER THAN SEC.193’ ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

S.194B/ S. 194BB – TDS ON WINNINGS FROM LOTTERY OR CROSSWORD PUZZLE OR OTHER GAME OF ANY SORT / HORSE RACE ,[object Object],[object Object],[object Object],[object Object]

194C – TDS ON PAYMENT FOR WORKS CONTRACT. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

S.194D -TDS ON INSURANCE COMMISSION ,[object Object],[object Object],[object Object],[object Object]

S.194E - TDS ON PAYMENT TO NON RESIDENT SPORTSMEN OR SPORTS ASSOCIATION ,[object Object],[object Object],[object Object]

S.194G - TDS ON COMMISSION ON SALE OF LOTTERY TICKETS ,[object Object],[object Object],[object Object],[object Object]

S.194H - TDS ON COMMISSION OR BROKERAGE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

S.194I – TDS ON RENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

S.194J – TDS ON FEES FOR PROFESSIONAL SERVICE, TECHNICAL SERVICE, ROYALTY, OR ANY NON COMPETE FEES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

S.194LA - PAYMENT ON COMPENSATION OF COMPULSORY ACQUISATION OF ANY IMMOVABLE PROPERTY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

S.195 – TDS ON ANY SUM PAID TO NON RESIDENT OR A FOREIGN COMPANY ,[object Object],[object Object],[object Object],[object Object]

HEL (HUTCHISON ESSAR LTD.) VODAFONE B.V.(FORIEGN CO.) CGP INVESTMENT (FOREIGN CO.) ESSAR GROUP HTIL (FORIEGN. CO.) 100% 67% 33% PURCHASE OF SHARES OF CGP

S.196 – NO TDS ON SPECIFIED PERSONS ,[object Object],[object Object],[object Object],[object Object],[object Object]

TIME LIMITS TIME LIMIT FOR ISSUE OF CERTIFICATE TO RECIPIENT IN FORM 16/ 16AA/16A TIME LIMIT FOR DEPOSIT OF TAX DIFFERENT SITUATION IN CASE OF SALARY OR INSURANCE COMMISSION WITHIN 30 DAYS,OTHERWISE WITHIN ONE MONTH FROM THE END OF THE MONTH IN WHICH TAX IS DEDUCTED. WITHIN 1 WEEK FROM THE END OF THE MONTH IN WHICH TAX IS DEDUCTED. AND OTHER CASE WITHIN 2 MONTHS AND 7 DAYS FROM THE LAST DAY OF ACCOUNTING YEAR WITHIN 2 MONTHS FROM THE LAST DATE OF THE ACCOUNTING YEAR WHEN TAX IS DEDUCTED ON 31 st MARCH IN CASE OF SALARY OR INSURANCE COMMISSION WITHIN 30 DAYSFROM THE END OF THE YEAR, OTHERWISE WITHIN 1 MONTH FROM THE END OF MONTH IN WHICH TAX IS DEDUCTED SAME DAY WHEN PAYER IS THE GOVT. OR WHEN PAYMENT IS MADE ON BEHALF OF THE GOVT.

SURCHARGE & EDUCATION CESS IN CASE OF RESIDENT ASSESSEE : IN CASE OF NON-RESIDENT ASSESSEE : NO SURCHARGE OR EDU. CESS. , HOWEVER EDU. CESS TO BE ADDED ON TDS ON SALARY. 2. ANY OTHER ASSESSEE NO SURCHARGE OR EDU. CESS ,[object Object],APPLICABILITY OF SURCHARE OR CESS PAYEE NO SURCHARGE ECUCATION CESS- 3% 2. ANY OTHER ASSESSEE SURCHARGE- 2.5% (WHERE PAYMENT MADE OR TO BE MADE > 1CRORE); EDUCATION CESS- 3% ,[object Object],APPLICABILITY OF SURCHARE OR CESS PAYEE

FURNISHING OF RETURNS ,[object Object]

HOW THE SCHEME WORKS PRACTICALLY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

CONSEQUENSES OF NON COMPLIANCE. ,[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

RELAXATIONS ,[object Object],[object Object],[object Object]

PAN MANDATORY ,[object Object],[object Object],[object Object],[object Object],[object Object]

REPORTING OF TDS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],…… . TAX DEDUCTED BUT NOT PAID TO THE CREDIT OF THE CENTRAL GOVERNMENT (4) …… . TAX DEDUCTED LATE (3) ……… SHORTFALL ON ACCOUNT OF LESSER DEDUCTION THAN REQUIRED TO BE DEDUCTED (2) …… . TAX DEDUCTIBLE ABD NOT DEDUCTED AT ALL (1) AMOUNT

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