TDS & TCS
Tax deducted and collected at source — sections, rates, thresholds, deposit dates and return filing.
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TDS & TCS articles
20 articlesTDS & TCS
TDS under Section 206C(1H) on TCS on sale of goods: rate, threshold & compliance
Section 206C(1H) required a seller to collect tax at source (TCS) on the sale of goods where receipts from a buyer exceeded the threshold. It is being phased out as 194Q covers the same transactions. Learn the TDS rate, threshold, who must deduct, deposit and return-filing timelines under Section 206C(1H).
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Published 13 May 2025TDS & TCS
TDS under Section 192A on Premature EPF withdrawal: rate, threshold & compliance
TDS under 192A applies when an employee withdraws from the Employees' Provident Fund before completing five years of continuous service. Learn the TDS rate, threshold, who must deduct, deposit and return-filing timelines under Section 192A.
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Published 6 Feb 2025