Short-fall OR excess of TDS payment - the excess amount of tax ...

Income Tax

January 29, 2019

Short-fall OR excess of TDS payment - the excess amount of tax can be claimed in the following quarters of the relevant year and the balance amount, if any, can be carried forward to the next year for claim in the TDS statement.

View Source

← Previous Next →

Short-fall OR excess of TDS payment - the excess amount of tax ...

Income Tax

January 29, 2019

You may also like:

Adjustment of excess amount of service tax paid - Rule 6(4A) of Service Tax Rules, 1994 - Adjustment cannot be denied on the ground that adjustment is possible only for...

Short payment of Service tax or not - provisional payment of service tax - It is an admitted fact that when the payment is made on provisional basis the amount sometime...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Self adjustment of service tax liability with excess tax paid earlier - This is not a case where the amount sought to be adjusted falls under the category of excess...

Claiming TDS credit whereas interest income was not recognized following cash basis of accounting - TDS amount deserves to be treated as income - but tds credit cannot...

Application for Income Tax Settlement Commission - Short payment of admitted tax - this is not a case where the assessee has consciously short-paid admitted tax. There...

Refund of excess amount of service tax paid - Since post July 01, 2017, the applicability of this Rule was no more available to the appellant, the excess amount already...

Short payment of service tax - subsequent adjustment with excess tax paid - The appellant can adjust the service tax excess paid against his service tax liability for...

Refund claim of the amount reversed under protest - if there is a short payment of duty, the only option for the Revenue is to follow the procedure prescribed under...

Refund of excess service tax paid - time limitation - In the present case, the refund arises out of excess payment. The excess payment can be ascertained only when the...

Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of...

Enhancements in TDS module and Processing of 4th quarter of Salary TDS returns - instruction no. 28

Addition on account of short deposit of Dividend Distribution Tax (DDT) - we do not find mention of any of the provisions of the income tax act which provides that short...

Short grant of TDS credit - CPC has denied the TDS credit on the ground that amount is not reflected in 26AS - when there such pressing circumstances and Revenue is...

Quick Updates: