Basics of TDS/TCS - GST treatment, timing and exceptions
· Chapter
TDS, TCS and Advance Tax
12 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Due Dates for Payment of TDS/TCS and Filing of Returns
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3
Interest on Late Deduction / Late Payment of TDS – Section 201(1A)
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4
Section 192 – TDS on Salary
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5
Section 192A – TDS on Premature Withdrawal from EPF
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6
Section 193 – TDS on Interest on Securities
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7
Section 194 – TDS on Dividend
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8
Section 194A – TDS on Interest Other Than Interest on Securities
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9
Section 194C – TDS on Payments to Contractors
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10
Sections 194B, 194BA & 194BB – TDS on Winnings (Lottery, Online Games, Horse Race)
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11
Sections 194D & 194DA – TDS on Insurance Commission and Life Insurance Maturity
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12
Sections 194G & 194H – Lottery Ticket Commission and Commission/Brokerage
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