Home Highlights October 2018 Year 2018 This

You may also like:

1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

2. Payments to overseas subsidiary towards sub contracting charges will not be liable for deduction of tax at source u/s 195 as there is no income chargeable to tax in India - AAR

3. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

4. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

5. Tax Deduction at Source (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting - Circular

6. Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements - Circular

7. Deduction u/s 37 - Guarantee commission paid to State Government – allowed as revenue expenditure - HC

8. Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

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

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