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TAXDEDUCTEDATSOURCE[TDS]
1
www.taxguru.in
INDEX
1. INTRODUCTION
2. SURCHARGE&EDUCATIONCESSONRATESOFTDS
3. S197:CERTIFICATEFORDEDUCTIONATLOWERRATE
4. S197A:NODEDUCTIONTOBEMADEINCERTAINCASES
5. S197:SUMMARYCHART
6. S206AA:REQUIREMENTTOFURNISHPERMANENTACCOUNTNUMBER
7. S200:DUTYOFPERSONDEDUCTINGTAX
8. TIMELIMITFORPAYMENTOFTAX
9. TIMELIMITFORFURNISHINGRETURNS
10.S203:ISSUANCEOFTDSCERTIFICATE
11.SOMEPROCEDURALASPECTOFTDS
12.S201:CONSEQUENCESOFFAILURETODEDUCTOFPAYTDS
13.PENALTYSUMMARY(WEF01.07.2012)
14.S192:TDSONSALARY
2
www.taxguru.in
INDEX
15.S193:TDSONSECURITIES(PAIDTORESIDENTS)
16.194:TDSONDIVIDENDS(PAIDTORESIDENTS)
17.S194A:OTHERINTEREST–RESIDENT
18.194C:PAYMENTSTOCONTRACTORS
19.QUICKQUESTIONS
20.QUICKQUESTIONS:ANSWERS
CAAbhijitSawarkar
3
www.taxguru.in
INTRODUCTION
TaxCollectionMechanism:Assesseerequirestopaytax
onhisincomebywayof:
Deduction&CollectionofTaxatsource:
GovernedbySection192to196D
DirectPaymentbyassesseei.e.AdvancetaxorSelf
Assessmenttax:
Section191
4
Index
www.taxguru.in
SURCHARGE&EDUCATIONCESSONRATESOFTDS
CAAbhijitSawarkar
5
Index
www.taxguru.in
S.197:CERTIFICATEFORDEDUCTIONATLOWERRATE
IfAOsatisfiedthattotalIncomeofrecipient
justifiesdeductionatlowerratesornodeductionatthe
time
ofpaymentattheratesinforceundertheprovisions
ofsection192,193,194,194A,194D,194-I,194K,
194Land195.
6
Index
www.taxguru.in
S197A:NODEDUCTIONTOBEMADEINCERTAINCASES
Notwithstanding anything contained in section 194
orsectionnodeductionoftaxshallbemadeinTDSin
thecaseofanindividual,whoisresidentinIndia,ifhis
estimatedtotalincomeofthepreviousyearinwhich
suchincomeistobeincludedincomputinghistotal
incomewillbenil.(SelfDeclarationhastobeMade).
DeductionofChapterVIA tobeignorewhile
calculatingtotalincome.
7
Index
www.taxguru.in
S197:SUMMARY
CHART
Section Income Certification Deduction
197 LowerIncome AOCertification LowerDeduction
(All) OR
NoDeduction
197A PerviousYear SelfDeclaration NoDeduction
(1A) TotalIncomeis
Nil/Belowlimit
(Individual)
197A PreviousYear AOCertification LowerDeduction
(1B) TaxableIncome OR
isNIL
NoDeduction
(Individual)
Index
www.taxguru.in
Sec206AA:REQUIREMENTTOFURNISHPERMANENT
ACCOUNTNUMBER
Notwithstandinganythingcontainedinanyother
provisionsofthisAct,anypersonentitledtoreceive
anysum orincomeoramount,onwhichtaxis
deductibleshallfurnishhisPANtodeductor,failing
whichtaxshallbedeductedatthehigherofthe
followingrates,namely:—
AttheratespecifiedintherelevantprovisionofthisAct;
orAttherateorratesinforce;or
Attherateof20%.
Nodeclarationundersection197Ashallbevalid
unlessthepersonfurnisheshisPermanentAccount
Number
insuchdeclaration. 9
Index
www.taxguru.in
S206AACONTINUED………..
Sr. Questions Answer
No
1 CompanyPay10LacswithoutPANtoProfessional
?Firm
2 PANprovidedbutofAssociatedfirm/InvalidPAN
?
3 Individualgivesdeclarationin197AbutwithoutPAN
?
4 CompanymakeapplicationtoAOundersection197
?butwithoutPAN
5 PaymenttoNR&asperDTAA,TDSrateis10%
?
CAAbhijitSawarkar
10
Index
www.taxguru.in
S206AACONTINUED………..
Sr. Questions Answer
No.
1 CompanyPay10LacswithoutPANtoProfessionalFirm 20%
2 PANprovidedbutofAssociatedfirm/InvalidPAN 20%
3 Individualgivesdeclarationin197AbutwithoutPAN 20%
4 CompanymakeapplicationtoAOundersection197but AOwill
withoutPAN ignore
Application
5 PaymenttoNR&asperDTAA,TDSrateis10% 20%
(Notwithstandi
nganything
contained….)
11
Index
www.taxguru.in
S200:DUTYOFPERSONDEDUCTINGTAX
Anypersondeductinganysuminaccordancewiththe
provisionsofTDSsection,shallpay withinthe
prescribedtime,thesumsodeductedtothecreditof
theCentralGovernment.
FileTDSreturnwithinprescribedtime.
12
Index
www.taxguru.in
TIMELIMITFORPAYMENTOFTAX
Situation TimeLimitForDepositOfTax
Whereincomeoramount Onorbefore30
th
April
iscreditedorPaidinthe
WhenTaxis MonthofMarch
deductedPerson Onorbefore7daysfrom
otherthan theendofthemonthin
Government which–
InanyotherCase
•Thedeductionismade
•Incometaxisdueu/s192
(1A)
13
Index
www.taxguru.in
TIMELIMITFORFURNISHINGRETURNS
Quarter Form24Q Form26Q
1st July15th July15th
2nd October15th October15th
C
A
A
b
h
i
j
i
t
3rd January15th January15th
4th May15th May15th
S
a
w
a
r
k
a
r
24Q–Salary
26Q–OtherthanSalary
14
Index
www.taxguru.in
S203:ISSUANCEOFTDSCERTIFICATE
Particulars TDSonSalary TDSonNonSalary
Form FormNo16 FormNo16A
Periodicity Annual Quarterly
DueDateuptowhich 31
st
MayofFollowing 15daysfromduedateof
TDSCertificates relevantFY FurnishingReturn.
Shouldbeissued
•30
th
July
•30
th
October
•30
th
January
•30
th
May
15
Index
www.taxguru.in
SOMEPROCEDURALASPECTOFTDS:
AOshouldgivecreditofTDSwithoutproductionof
TDScertificate.
Form16AwillbegeneratedthroughTINcentralsystem
CA
&uniqueTDScertificateisgeneratedwithUIN.
SawarkarAbhijit
CertificatecanbesignedusingDigitalSignatureor
ManualSignature.
Intimationu/s200Aisnoticeundersection156.(Finance
Act2012)
16
Index
www.taxguru.in
S201:CONSEQUENCESOFFAILURETODEDUCTORPAY
TDS
Particulars Description
FailuretoDeduct InterestU/S220–Uptoamountnotdeductedorpay.
orFailuretoPay
TDS PenaltyU/S221-1%pmfromdateonwhichtaxwas
(Section201(1)) deductibletoorderu/s201(1)
LateDeductionOr •1%p.m.fromdateonwhichtaxwasdeductibleto
LatePaymentof actualdateofdeduction
TDS
•1.5%(Actualdateofdeduction–ActualDateof(Section201(1A))
Payment)
17
Index
www.taxguru.in
CONTINUE……….
 InterestingAmendmentbyFAct2012–Deductorcannot
betreatedasassesseeindefaultwheredeductorhas
failedtodeductTDSbutdeductee(R)haspaidthetax
directly.
 hasfurnishedhisreturnofincomeundersection139;
 hastakenintoaccountsuchsum forcomputingincomeinsuch
return
ofincome;and
haspaidthetaxdueontheincomedeclaredbyhiminsuchreturn
ofincome,andfurnishesacertificatetothiseffectfroman
accountantinsuchformasmaybeprescribedthenassesseewillnot
beregardedasassessee-in-default.
TDSnotdeductedButdeducteehastakenamountin
IncomeandFiledhisreturnandpaidtaxonincomeThen
nodisallowanceundersection40(a)(ia)
18
Index
www.taxguru.in
PENALTYSUMMARY(WEF
01/07/2012)
 FeeforLateFiling:section234E
 DeductorwillbeliabletopaybywayoffeeofRs200perdaytill
thefailuretofileTDSstatementcontinues.
 Penalty forlate filing orNon filing orfurnishing
incorrectinformationofTDSstatementaspersection
271H.penaltyofminimum Rs10,000toRs1,00,000is
applicablefor:
 NotfilingtheTDSstatementwithinoneyearfromthespecified
datewithinwhichhewassupposedtofilethestatement
 FurnishingincorrectinformationinquarterlyreturnofTDS
CAAbhijitSawarkar
19
Index
www.taxguru.in
S192:TDSON
SALARY
 DeductatAveragerateofIncomeTaxcomputeon
basisofrateinforce
 TDShastobedeductedatthetimeofPayment(Noto
basis)
 Employee may furnish details ofotherincome
employerstodeducthighertax.(Losseswillnotbeadjuste
otherthanlossfromHouseproperty)
 Twoemployerormoreemployer detailsofprev
employermaybecollectedinprescribedformat.
 80Gdeductiontobeignoredwhilecalculatingavg.ta
rate.
20
Index
www.taxguru.in
S193:TDSONSECURITIES(PAIDTO
RESIDENTS)
 Resident
 10%
 Exception:
 NonListed-AmountofInterest<Rs5000&paymentthrough
accountpayeecheque
 ListedCo.–
•Securityindematform
•SG&CGSecurity
•InterestPayabletoInsuranceco.
CAAbhijitSawarkar
21
Index
www.taxguru.in
194:TDSONDIVIDENDS(PAIDTORESIDENTS)
Dividendsareexemptu/s115-O.–NoTDS
Dividendotherthan115-OdividendTDShastobe
deducted.
PrincipleofficerofIndianco.isrequiredtodeducttax
ondeemeddividendu/s2(22)(e)at10%.
22
Index
www.taxguru.in
S194A:OTHERINTEREST-
RESIDENT(OTHERTHANON
SECURITIES)
 10%
 Limit–Rs.10,000/-forBank,Co-OpSoc.,Post
Office
 Limit–Rs.5,000/-foranyothercase
 Accrualbasis
23
Index
www.taxguru.in
194C:PAYMENTSTOCONTRACTORS
Taxistobedeductedatsource:
 Ontheinvoicevalueexcludingthevalueofmaterial,ifsuchvalueismentioned
separatelyintheinvoice;or
 Onthewholeoftheinvoicevalue,ifthevalueofthematerialisnotmentioned
separatelyintheinvoice.
TDSrate:
 1%wherepayment/creditistoanindividual/HUF
 2%whererecipientisanyotherperson.
 Ifthecreditorthepaymentinpursuanceofthesinglecontractdoesnot
exceedRs.30,000/-,nodeductionhastobemadeatsource.
 However,iftheaggregateofallamountspaid/creditedorlikelytobe
paid/creditedexceedsinF.Y.Rs.75,000/-thentaxatsourceistobe
deducted.
CAAbhijitSawarkar
24
Index
www.taxguru.in
194C:PAYMENTSTOCONTRACTORSCONTINUE….
Work’shallinclude:
Advertising;
Broadcastingandtelecastingincludingproductionofprogrammes
CA
forsuchbroadcastingortelecasting;
Abhijit
carriageofgoodsorpassengersbyanymodeoftransportotherthan
Sawarka
r
byrailways;(NoTDSoftransportoperatorsifPANisprovided)
catering;
manufacturingorsupplyingaproductaccordingtotherequirement
orspecificationofacustomerbyusingmaterialpurchasedfrom
suchcustomer,but
doesnotincludemanufacturingorsupplyingaproduct
accordingtotherequirementorspecificationofacustomerbyusing
materialpurchasedfromaperson,otherthansuchcustomer.
25
Index
www.taxguru.in
CONTINUED………
Section NatureofPayment Tax(%)
194B Lottery/CrosswordPuzzle>Rs.10,000 30
194BB WinningsfromHorseRace>Rs.5,000 30
194D InsuranceCommission>Rs.20,000 10
(Resident)
194E Sportsmen,SportAssociation,Entertainer 20
(NR)
194G CommissiononSaleofLotteryTickets>Rs.1,000 10
(R/NR)
194H CommissionorBrokerage>Rs.5,000 10
(Resident) Directorscommissionwillcoveru/s192
194I •Rent>Rs.1,80,000p.a. 2
(Resident) RentofPlant&Machinery
•RentofLand,Building,Furniture,etc 10
•
Quiz:WhetherSTtobeincludedwhiledeductingTDSonRentorProfessionalfees? 26
Index
www.taxguru.in
CONTINUED………
Section NatureofPayment Tax(%)
194J ProfessionalorTechnicalFees,Royalty>Rs.30,000 10
(Resident)
Anyremunerationorcommissionpaidtodirectorofthe 10
company(Effectivefrom1July2012).Otherthanthose
coveredundersection192(i.e.Sittingfeespaidtoa
director)
194LA CompensationonCompulsoryAcquisitionofimmovable 10
(Resident)
property>Rs.2,00,000.
.
194LB InterestonInfrastructuredebtFund 5
(NR)
194LC InterestfromIndiancompany 5
(NR) •Underloanagreement
•InfrastructureBond
27
Index
www.taxguru.in
CONTINUED………
Section NatureofPayment Tax(%)
195 Interest,royaltyoranysumchargeableunder Ratein
(NR/ForeignCo) provisionofact(ExceptSalary) force
196C FCBorshareofIndianco. 10
196D IncomeofFIIfromSecurities 20
28
Index
www.taxguru.in
 195A–Whenanyamountispaidnetoftax,theTDS
hastobecalculatedbygrossinguptheamount,since
thetaxitself(Bornebythepayer)representincomeof
assessee.
 198–Taxdeductedisnotincome.
29
Index
www.taxguru.in
QUICKQUESTIONS:
Sr. Questions Answer
No.
1. RetainerhsippaidtoDoctormonthlyRs.
?2,000
2. TVchannelpaysRs.10Lakhasprizemoney
?
C
A
towinnerofKBC.
A
b
h
i
j
i
t
3. PaymenttoX.LtdRs.50,000/-which
?
S
a
w
a
r
k
a
r
includespaymentforProfessionalFeesRs.
28,000/-&forTechnicalFeesRs.22,000/-
4. PaymenttoX.LtdRs.2,22,000/-which
?includespaymentforrentofbuildingRs.
1,50,000/-&rentofmachineryRs.72,000/-
30
Index
www.taxguru.in
CONTINUED………
Sr. Questions Answer
No.
5. RentPayableisRs.6,00,000/-plusservicetax
?extra.
6. Rs.60,000/-paidtoMr.Xforprofessionalfees
?on1/7/12.LateronRs.57,000/-paidtoMr.X
on27/2/13afterdeductingtaxRs.13,000/-.Tax
deductedwasdepositedon25/6/13.Whatwill
beinterestpayable?
7. Contractgivenforprintingannualreportof
?company,butbilldoesnotshowsseparate
amountofmaterial&labour.
8. ConsultantbillofRs.52,000/-includes
?reimbursementchargesRs.2,000/-
31
Index
www.taxguru.in
QUICKQUESTIONS:ANSWERS
Sr. Questions Answer
No.
1. RetainerhsippaidtoDoctormonthlyRs. NoTDS–194J
2,000 (Below30000)
2 TVchannelpaysRs.10Lakhasprize 30%
moneytowinnerofquizcontest
3. PaymenttoX.LtdRs.50,000/-which NoTDS–194J
includespaymentforProfessionalFeesRs. (Below30000for
28,000/-&forTechnicalFeesRs.22,000/- eachtypeofservice)
4. PaymenttoX.LtdRs.2,22,000/-which 10%on1,50,000
includespaymentforrentofbuildingRs. &2%on72,000
1,50,000/-&rentofmachineryRs. (Aslimitof1.8lacs
72,000/- setasaggregately)
32
Index
www.taxguru.in
CONTINUED………
Sr. Questions Answer
No.
5. RentPayableisRs.6,00,000/- 10%onRs.6,00,000/-
plusservicetaxextra.
6. Rs.60,000/-paidtoMr.Xfor
professionalfeeson1/7/12.Later
onRs.57,000/-paidtoMr.Xon
27/2/13afterdeductingtaxRs.
13,000/-.Taxdeductedwas
depositedon25/6/13.Whatwillbe
interestpayable?
7. Contractgivenforprintingannual TDSdeductonfullinvoice
reportofcompany,butbilldoes amount
notshowsseparateamountof
material&labour.
33
Index
www.taxguru.in
CONTINUED………
Sr. Questions Answer
No.
8. ConsultantbillofRs.52,000/- TDS10%onRs.
includesreimbursementchargesRs. 50,000/-
2,000/-
CAAbhijitSawarkar
34
Index
www.taxguru.in
35
www.taxguru.in

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Tax deduction at source notes