PPT-INCOME TAX TDS Demand Correction

amp Recent Judicial Pronouncements 28122015 Sections Provisions 192 to 196D Machinery Provisions 197 197A Lowerno deduction certificate 200 Duty of person deducting tax 200A Processing of TDS statement. TOTAL Expenses Presented By:. . Sowmya. “PAY AS YOU EARN” . . Why – Tax Deducted At Source ?. What is Tax Deducted At Source ?. . TDS . 194C – TDS on Payments to Contractor. 194J – TDS on fees for Professional or Technical Services. Prepared By:. Jagrati. . Kookada. Shaili. Shah. M. V. Damania & Co.. Chartered Accountants. Section Time Limit for Depositing Tax (Rule 30) TDS Certificate Form No./ Due Date (Rule 31) Quarterly Return/ Statement Form No. Declaration for NIL deduction/Application for NIL/ deduction/Lower Presentation by:. CA . Pradeep. Kumar . Rajput. (CA, CS, CMA, . B.Com. ). TDS FACTS:-. Powerful instrument to prevent tax evasion. TDS also minimizes tax avoidance. F.Y.2013-14 was Rs.2,71,069 . crore. DISA, DIRM. Partner. CNK & Associates LLP. Chartered Accountants. kejal@cnkindia.com. All Saurashtra-Kutch . Women Conference. E-FILING . UNDER THE . INCOME TAX ACT, 1961. CONTENT. When Income Tax Return is Mandatory and Due Dates of ITR Filling.. chapter xvii – b . the income tax act, 1961. INTRODUCTION. Tax deducted at source concept was introduced by The Income Tax Department in the year 2004.. It is based on the system “pay as you earn” . [. TDS]. PROVISIONS UNDER THE . GST LAWS. WHAT IS TDS IN GST ? . As per provisions of Section 51 . of the GST Law. TDS stands for . “. Tax . Deducted . at Source. ”.. As per the provisions of the GST Law, TDS has to be deducted from the payment made to a supplier against both intra-state & inter-state supply of taxable goods or services or both. Learning Objectives. Determine a taxpayer’s regular tax liability and identify tax issues associated with the process. . Compute a taxpayer’s alternative minimum tax liability and describe the tax characteristics of taxpayers most likely to owe the alternative minimum tax.. A Presentation by . . Controversies . & . Issues. TDS / TCS : SCOPE. K. M. SHAHI, ITO(TDS). Friday, May 24, 2013. By -- K. M. SHAHI, I.T.O. . Objective behind TDS. Pay as you Earn. Regular Cash Inflow. . . . . . HOSTED BY. . Dr. C. SAFFINA. Dr.C.Saffina. Assistant Professor of Commerce (CA). Bon Secours College For Women. Thanjavur. INCOME FROM OTHER SOURCES. It includes incomes which are not taxable in other heads of income.. ICAI ERNAKULAM - 8. TH. FEBRUARY, 2020. JOMON k. George. Budget ….. Defined. An orderly system to live beyond your means. THREE THEMES. Aspirational India. Economic Development. Caring Society. DDO’s Role. Office . of the Principal Chief Controller of Accounts. Central Board Excise Customs, . Department of Revenue, Ministry of Finance,. DGACR Building, IP Estate, New Delhi-110002. OVERVIEW OF TDS. PREPARED BY . CA . Darshan. M. Panchal B-16 Ground Floor,. (. B.Com,L.L.B. , ISA (ICAI), A.C.A) Vasupujya Chambers. (M) 9974012893 . I.T Circle, Ashram road. Email : cadarshanpanchal@yahoo.co.in .