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Practical issues in TDS

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Prashanth G S
Prashanth G S

The document discusses various case studies related to tax deduction at source (TDS) under the Indian Income Tax Act and analyzes related legal issues and case laws. It covers topics like TDS on salary, interest, rent, technical services fees, etc. and discusses whether the relevant sections were applicable in each case and if penalties for non-deduction/short deduction of TDS were justified. It also briefly discusses some other related topics like consequences of failure to deduct TDS and provisions for disallowance of expenses if TDS is not deducted.

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Practical Issues Prashanth G S , ACA Chartered Accountant Bangalore TAX DEDUCTION AT SOURCE (TDS)
Need for TDS ,[object Object],[object Object],[object Object],[object Object]
Contd… ,[object Object],[object Object],[object Object]
Issues for Discussion
Case Study 1 ,[object Object],[object Object],[object Object],[object Object]
CASE LAWS ,[object Object],[object Object],[object Object],[object Object]
Case Study 2 ,[object Object],[object Object],[object Object],[object Object]
CASE LAWS ,[object Object],[object Object],[object Object],[object Object],[object Object]
Case Study 3 ,[object Object],[object Object],[object Object]
[object Object],[object Object],CASE LAWS
Case Study 4 ,[object Object],[object Object],[object Object]
[object Object],CASE LAWS
Case Study 5 ,[object Object],[object Object]
CASE LAWS ,[object Object]
Case Study 6 ,[object Object],[object Object]
CASE LAWS ,[object Object],[object Object],[object Object]
Case Study 7 ,[object Object],[object Object],[object Object],[object Object]
CASE LAWS ,[object Object],[object Object]
Case Study 8 ,[object Object],[object Object],[object Object]
Contd……. Case Study 8 ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],CASE LAWS
Case Study 9 ,[object Object],[object Object]
Contd……. Case Study 9 ,[object Object],[object Object],[object Object]
[object Object],[object Object],CASE LAWS
Case Study 10 ,[object Object],[object Object],[object Object]
[object Object],CIRCULAR
Case Study 11 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Contd……. Case Study 11 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Contd……. Case Study 11 ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],CASE LAWS
Case Study 12 ,[object Object],[object Object]
Contd……. Case Study 12 ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],CASE LAWS
Case Study 13 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],Reference
Case Study 14 ,[object Object],[object Object],[object Object]
Contd……. Case Study 14 ,[object Object],[object Object],[object Object]
[object Object],[object Object],CASE LAWS
Case Study 15 ,[object Object],[object Object],[object Object],[object Object]
Contd……. Case Study 15 ,[object Object],[object Object],[object Object]
[object Object],CASE LAWS
Case Study 16 ,[object Object],[object Object],[object Object],[object Object]
Contd……. Case Study 16 ,[object Object],[object Object],[object Object]
[object Object],CASE LAWS
Case Study 17 ,[object Object],[object Object],[object Object]
Contd……. Case Study 17 ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],CASE LAWS
[object Object],[object Object],[object Object],Case study -18
[object Object],[object Object],[object Object],[object Object],Contd……. Case Study 18
[object Object],[object Object],[object Object],CASE LAWS
Other Issues ,[object Object],[object Object],[object Object],[object Object]
Section 40(a) - Amounts not deductible ,[object Object],[object Object],[object Object],[object Object],Section 40(a)(ia)
[object Object],[object Object],[object Object],[object Object]
Section 201(1) - Consequences of failure to deduct or pay ,[object Object],[object Object],[object Object],[object Object],[object Object]
Section 220 - When tax payable and when assessee deemed in default ,[object Object],[object Object]
[object Object],[object Object],[object Object]
Section 221(1) - Penalty payable when tax in default. ,[object Object],[object Object]
Sec 140A(3) ,[object Object]
[object Object],[object Object],[object Object],[object Object]
p r a s h a n t h @ s d u c a.c o m Thank You

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Practical issues in TDS

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  • 60. p r a s h a n t h @ s d u c a.c o m Thank You