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1. Taxation of Virtual Digital Assets – As per Section 115BBH @30% is leviable on Income on transfer of ‘Virtual Digital Asset’ - Under section 194S @1% TDS to be deducted...

2. TDS on virtual digital asset (VDA) - Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961 - Circular

3. TDS on virtual digital asset (VDA) - Order under section 119 of the Income-tax Act, 1961 (the Act) in relation to tax deduction at source under section 194S of the Act...

4. Rationalisation of Tax Deducted at Source rates is proposed. TDS rates to be reduced for sections 194D, 194DA, 194G, 194H, 194-IB, 194M, and 194-O, ranging from 0.1% to...

5. Ex-post facto extension of due date for filing Form No. 26QE for TDS u/s 194S - CBD issued a circular extending the due date for filing Form No. 26QE, related to tax...

6. Payment on transfer of virtual digital asset - Amends various rules i.e. Due Date of payment of TDS (Rule 30) - Certificate of TDS (Rule 31) - Quarterly statement /...

7. VDA - Central Government notifies virtual digital assets which shall be excluded from the definition of virtual digital asset - Notification

8. Quarterly statement of TDS - virtual digital asset (VDA) - Income-tax (20th Amendment) Rules, 2022 - Amends Rule 31A and inserts Form 26QE - Notification

9. Tax Deduction at Source (TDS) on purchase of goods - FINANCE Bill, 2021

10. Implementation of Tax Deduction at Source (TDS) under GST

11. Deduction of tax at source (TDS) on Software - Notification

12. TDS u/s 192 - Liability of tax deduction at source from the salary paid to teachers who are nuns or priests of the religious congregations - Chargeability to tax is not...

13. Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

14. TDS u/s 194A - non deduction of tds on payment of hire charge - The payment of hire charges does not fall under the term interest as defined in section 2(28A) of the Act...

15. Income Tax: Section 194-O of the Income Tax Act provides for deduction of tax at source (TDS) at the rate of 1% on the gross amount of sales or services facilitated by...