Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Procedure for online submission of statement of deduction of tax ...


Online Procedure for Tax Deduction and Collection Statements u/s 200(3) and 206C(3) of Income-tax Act 1961.

June 6, 2019

Notifications     Income Tax

Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the Income-tax Rules, 1962 respectively.

View Source

 


 

You may also like:

  1. This notification amends the Income-tax Rules, 1962, introducing changes related to tax collection at source u/s 206C of the Income-tax Act, 1961. The key amendments...

  2. Income Tax: To facilitate ease of doing business and reduce compliance burden, it is proposed to amend section 197 to bring section 194Q (tax deduction on purchase of...

  3. Default in furnishing TCS statements - statement submitted u/s 200(3) are to be processed u/s 200A and then AO can levy fine u/s 234E - once a procedure has been...

  4. Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

  5. Non-collection of TCS u/s 206C - there is no ambiguity that the seller of forest product is required to collect tax on forest produce. But the “Minor Forest Product” are...

  6. Direct tax collections for FY 2023-24 as of 17.06.2023 show net collections of Rs. 3,79,760 crore, a growth of 11.18% compared to the preceding year. - Gross collections...

  7. The Commissioner of Customs, Chennai II (Import) issued a public notice stating that importers facing difficulties in electronically filing their IGCR-3 monthly...

  8. To cover all types of Online gaming in the ambit of tax deduction section 194BBA has proposed for deduction of tax on 'net winnings' from online gaming and sec 115BBJ...

  9. The Department initiated the case based on income tax documents, which were public documents, and the presumption is on their truthfulness. The difference in value based...

  10. Competition Commission of India (Determination of Turnover or Income) Regulations, 2024 - (1) Turnover or income for enterprises includes the value of sales, revenue, or...

  11. DTAA with Slovenia - ASSISTANCE IN THE COLLECTION OF TAXES - New Article 27 w.e.f. 1.3.2017

  12. The summary highlights the key difference between the scope of total income under the Income Tax Act and the Black Money (Undisclosed Foreign Income and Assets) and...

  13. Disallowance u/s 40A(3) - AO opined that banker’s cheques were not covered in any of the provisions of Rule 6DD of the Income Tax Rules as they were the account payee...

  14. Exemption u/s 11 - claiming benefit of accumulation u/s 11(2) over deemed income u/s 11(3) - non application of income - the assessee should not be eligible to claim...

  15. Levy of fee u/s 234E - before 01.06.2015, AO could pass a separate order u/s 234E levying fee for delay in filing the statement u/s 200(3) - after 01.06.2015, the AO is...

 

Quick Updates:Latest Updates