Guides on TDS

e-Tax Payment using OLTAS

Learn about e-tax payment & challan correction, etc. using the OLTAS service of the Income Tax Department in this comprehensive guide by H&R Block.

Section 193 of Income Tax Act

For interest earned from investments in securities, TDS must be deducted . Read this section on Section 193 to learn about TDS on securities.

TDS on Rent Exceeding Rs 50,000 – Section 194-IB

If you are paying rent more than Rs 50,000 every month, you are required to deduct tax from the rental payment and deposit to the government's account as per the provisions of section 194-IB of the Income Tax Act, 1961. Read this comprehensive guide by H&R Block India to know more.

TDS under section 195 For Non-Residents

Section 195 provides provision to deduct TDS from payments or transactions made to non-residents according to the tax rates provided by the Income Tax Department. Read this guide by H&R Block India to find out more.

Section 194I – TDS on Rent

With the exception of individuals paying rent, anyone paying rent exceeding a specified amount has to deduct TDS under section 194I. Read this guide by H&R Block India on the TDS applicable under section 194I.

Section 194J – TDS on Professional or Technical Services

Section 194J of Income Tax Act deals with deducting TDS on professional or technical fees for any payment made to the person providing such services. In this guide know at which rate TDS is to be deducted when it is to be deposited and what are the consequences of Non- Filing and Non- deduction of TDS.

What is Section 194IA

It is common practice to transfer immovable property to another. However, when such transactions occur, they are liable to tax. Read this guide by H&R Block India to know more about the applicable taxes under section 194IA.

Section 194D – TDS on Insurance Commission

Section 194D deals with TDS on Insurance Commission. It states the roles and responsibilities of the persons authorised to pay TDS. H&R Block can assist you in filing your returns effectively and efficiently.

Section 194C – TDS on Work Contract

Section 194C of Income-tax deals with any TDS on payment of contractor & Sub-Contractors. This guide by H&R Block deals with mainly what is TDS on contract, conditions, rates and also the consequences.

TDS on Commission or Brokerage u/s 194H

Section 194H of Income Tax Act, deals with deducting tds on commission or brokerage for any payment made to a person who is acting as an intermediary in relation to purchase and sale transactions. In this guide by H&R Block also know about the rate of tds on commission and it should be deducted in which circumstances.

TDS – Deduction Rules & Payment Methods

TDS ( Tax Deducted at Source ) is a concept introduced by the government for collecting taxes at the very source of your income. In this guide by H&R Block, we will discuss in detail about TDS Payment, Due Dates and how to file it online.

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