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2. DEFINITION OF TDS CHENNAI3rd Floor, Creative Enclave, TDS is a certain percentage deducted at the time of148-150, Luz Church Road, Mylapore,Chennai - 600 004. payments of various kind such as Salary, Tel: +91 - 44 - 2498 4821 Commission, Rent, Interest on Dividends etc andBANGALORESuite 920, Level 9,Raheja Towers, deducted amount is remitted to the Government Account. This amount can be adjusted against tax 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400COIMBATORE due.BB1, Park Avenue, In simple terms, TDS is the amount of tax getting # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 6552921 deducted from the person (Employee/Deductee) by the person paying (Employer/Deductor). EMAIL [email protected] WEBSITE www.altacit.com 3. WHY TDS CHENNAI3rd Floor, Creative Enclave, The concept of TDS envisages the148-150, Luz Church Road, Mylapore,Chennai - 600 004. Tel: +91 - 44 - 2498 4821BANGALORESuite 920, Level 9, principle of pay as you earn.Tax must be deducted at the time ofRaheja Towers, 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400COIMBATOREBB1, Park Avenue, payment in cash or cheque or credit to the payees account. # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 6552921 EMAIL [email protected] WEBSITE www.altacit.com 4. DEDUCTOR & DEDUCTEE CHENNAI3rd Floor, Creative Enclave,148-150, Luz Church Road, Mylapore, Deductor is a person/company who is liable toChennai - 600 004. deduct theTax at source, from the payment Tel: +91 - 44 - 2498 4821BANGALORESuite 920, Level 9,Raheja Towers, 26-27, M G Road, Bangalore - 560 001. being made to the party. Deductor is also termed Tel: +91 - 80 - 6546 2400COIMBATORE as Employer in cases where the payments areBB1, Park Avenue, # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 6552921under Salaries. Deductee is the person, from whom the tax is being deducted or accrued for deduction & is also termed EMAIL as Employee in cases where the payments are [email protected] WEBSITE www.altacit.com under Salaries 5. TDS RATES CHENNAI3rd Floor, Creative Enclave, Threshold Individual Company / Section Code Nature of Payment148-150, Luz Church Road,Limit orHUF Firm Mylapore,Chennai - 600 004. Tel: +91 - 44 - 2498 4821 192 Payment of salary to aNormal resident/non-resident Income TaxBANGALORESuite 920, Level 9, RatesRaheja Towers, 26-27, M G Road,193 Interest on securities1010 Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 194Deemed dividends u/s 2(22)1010COIMBATOREBB1, Park Avenue,(e) # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 6552921 194AInterestother than Interest 50001010 on securities194BLottery orcrosswordpuzzle10000 3030or card game or other gameof any sort. EMAIL [email protected] WEBSITE www.altacit.com 6. TDS RATES CHENNAIThreshold Individual Company /3rd Floor, Creative Enclave, Section CodeNature of Payment148-150, Luz Church Road, Limit orHUF Firm Mylapore,Chennai - 600 004.194BB Horse races500030 30 Tel: +91 - 44 - 2498 4821BANGALORE194C Contracts/sub-contracts 30000 1 2Suite 920, Level 9,Raheja Towers, 194DInsurance Commission 2000010 10 26-27, M G Road, Bangalore - 560 001. Payment in respect of deposits under Tel: +91 - 80 - 6546 2400194EE250020- NSSCOIMBATORE Payment on account of repurchaseBB1, Park Avenue,194F100020 10 # 48, Race Course Road,ofunits ofMF or UTI Coimbatore - 641018. Tel: +91 - 422 6552921194G Commissionon sale of lottery tickets100010 10 194HCommission or brokerage 500010 10 194-I Rent of Plant and Machinery 1800002 2 Rent of Land or Building or180000 10 10Furniture and FittingFees for professional or technical EMAIL 194J 3000010 10 services [email protected] Payment of compensation to a WEBSITE 194L resident on acquisition of certain100000 10 10 www.altacit.comimmovable property 7. FOR SALARIES CHENNAI3rd Floor, Creative Enclave, The income from salaries is required to be computed148-150, Luz Church Road, Mylapore,Chennai - 600 004. on estimated basis at the beginning of each financial year. Tel: +91 - 44 - 2498 4821 Income Tax payable on the basis of such estimated salaryBANGALORESuite 920, Level 9,Raheja Towers, income should be deducted at the rate applicable to the 26-27, M G Road, Bangalore - 560 001.corresponding slab of income every month in equal Tel: +91 - 80 - 6546 2400COIMBATORE installments subject to adjustments depending upon taxBB1, Park Avenue, # 48, Race Course Road, saving investments made by the Deductee. Coimbatore - 641018. Tel: +91 - 422 6552921 When an employee is working with more than one employer simultaneously or changes his job from one during the financial year, the employer will deduct tax on considering the aggregate salary from all sources and tax deducted thereon, if any. Be careful of not evading tax EMAIL [email protected] changing jobs. WEBSITE www.altacit.com 8. TDS RATES FOR SALARIES CHENNAIIncome Slab for3rd Floor, Creative Enclave, Male Individual /Income Slab for148-150, Luz Church Road, Mylapore, HUF Income Slab for femalesRateChennai - 600 004.Senior Citizens Tel: +91 - 44 - 2498 4821BANGALORESuite 920, Level 9,For income For income between 0For income between0%Raheja Towers, 26-27, M G Road,between to Rs.1,90,000 0 to Rs.2,50,000 Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 0 to Rs.1,80,000COIMBATORE For income For income betweenFor income between10%BB1, Park Avenue, # 48, Race Course Road, between Rs.1,90,000 to 5,00,0000 to Rs.2,50,001 to Coimbatore - 641018. Tel: +91 - 422 6552921Rs.1,80,000 to 5,00,000 Rs.5,00,000 For income For Income betweenFor Income20% between Rs.5,00,001 to Rs. Between 5,00,001 to Rs.5,00,001 to8,00,000 8,00,000 8,00,000 EMAIL For Income above For Income above Rs.For Income above30% [email protected]. 8,00,001 Rs. 8,00,001 WEBSITE 8,00,001 www.altacit.com Education cess on Tax3% 9. TAX DEDUCTION NUMBER - TAN CHENNAI3rd Floor, Creative Enclave, All those persons who are required to deduct tax at source or148-150, Luz Church Road, Mylapore, collect tax at source on behalf of Income Tax Department areChennai - 600 004. Tel: +91 - 44 - 2498 4821 required to obtain Tax Deduction Account Number or TAN asBANGALOREper the provisions of section 203A of the Income-tax Act. It isSuite 920, Level 9,Raheja Towers, 26-27, M G Road, compulsory to quote TAN in TDS return (including any e-TDS Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 return),any TDS paymentchallan andTDSCOIMBATORE Certificates. Failure to apply for TAN or comply with any ofBB1, Park Avenue, # 48, Race Course Road, the other provisions of the section attracts a penalty ofRs. Coimbatore - 641018. Tel: +91 - 422 655292110,000/-. TAN is a 10 digit alpha numeric number ex: BLRR02933A. After deducting tax, it is required to file quarterly statements EMAIL of TDS for the quarters ending on 30th June, 30th September, 31st [email protected] December and 31st March in each Financial Year . WEBSITE www.altacit.com 10. TYPES OF TDS CERTIFICATE S CHENNAI3rd Floor, Creative Enclave, A tax deductor is required to issue TDS certificate to the148-150, Luz Church Road, Mylapore, Deductee within specified timed under section 203 of theChennai - 600 004. Tel: +91 - 44 - 2498 4821 Income Tax Act. The Deductee should produce the detailsBANGALORESuite 920, Level 9, of this certificate to adjust the amount of TDS against theRaheja Towers, 26-27, M G Road,Tax payable him, during the regular assessment of income Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 tax.COIMBATOREBB1, Park Avenue,Salaries - Form 16: In case of Salaries, the certificate # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 6552921 should be issued in FORM 16 containing the Tax computation details and the Tax deducted & Paid details. This refers to the details submitted over Form 24Q. Non-salaries - Form 16A: In case of Non-Salaries, the certificate should be issued in FORM 16A containing the EMAIL Tax deducted & Paid details. Separate certificates should be [email protected] prepared for each Section [nature of payment]. This refers WEBSITE www.altacit.com to the details submitted over Form 26Q and 27Q. 11. TDS FORMS & PERIODICITY CHENNAI3rd Floor, Creative Enclave, e-TDS return is a TDS return prepared in form148-150, Luz Church Road, Mylapore,Chennai - 600 004. No.24Q, 26Q, 27EQ or 27Q in Electronic Media as Tel: +91 - 44 - 2498 4821 per prescribed data structure. As per Act all CorporateBANGALORESuite 920, Level 9,Raheja Towers, & Government Deductors are compulsorily required 26-27, M G Road, Bangalore - 560 001.to file their TDS return on electronic media i.e. e- Tel: +91 - 80 - 6546 2400 TDS.Periodicity ofCOIMBATORESl.BB1, Park Avenue, Category furnishing Due date # 48, Race Course Road,No. Coimbatore - 641018. Tel: +91 - 422 6552921TDS certificate 1. SalaryAnnual By 31st day of May of the financialyear immediately following the (Form No.16)financial year in which theincome was paid and taxdeducted EMAIL 2. Non-SalaryQuarterly Within fifteen days from the due [email protected] date for furnishing the statement(Form No.16A) WEBSITEof TDS www.altacit.com 12. WHEN NO TAX IS DEDUCTED CHENNAI3rd Floor, Creative Enclave,148-150, Luz Church Road, No Tax has to be deducted for the payment made to Government, RBI, Corporation whose Mylapore,Chennai - 600 004. Tel: +91 - 44 - 2498 4821BANGALORESuite 920, Level 9, income is exempt from tax or mutual fund specified under sec. 10(23D). Also in caseRaheja Towers, 26-27, M G Road, Bangalore - 560 001. where deductee produces a non deduction Tel: +91 - 80 - 6546 2400COIMBATORE certificate or lower deduction certificateBB1, Park Avenue, # 48, Race Course Road, Coimbatore - 641018. under section 197 of the Income Tax Act 1961. Tel: +91 - 422 6552921 EMAIL [email protected] WEBSITE www.altacit.com 13. FORMS 15G & 15 H CHENNAI3rd Floor, Creative Enclave, Self declaration in Forms 15G and 15H can be148-150, Luz Church Road, Mylapore,Chennai - 600 004. filed by the deductee if his income doesnt exceed Tel: +91 - 44 - 2498 4821 the amount chargeable to tax. This self declarationBANGALORESuite 920, Level 9,Raheja Towers, can be filed for dividends, interest & mutual fund 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 income only. In these cases no tax has to beCOIMBATORE deducted. However the tax deductor is required to furnish copies of this self declaration to theBB1, Park Avenue, # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 6552921 concerned CCIT or CIT as per the rules. Form 15G is for all taxpayers and Form 15H is a special form for senior citizens. In either case, it can be filed only if their income falls below the taxable EMAIL limit. Both forms incorporate a declaration that the [email protected] is not liable for tax. WEBSITE www.altacit.com 14. ADVANTAGES OF TDS CHENNAI3rd Floor, Creative Enclave, It facilitates sharing of responsibility of tax148-150, Luz Church Road, Mylapore,Chennai - 600 004. collection between the Deductor and the tax administration. Tel: +91 - 44 - 2498 4821BANGALORESuite 920, Level 9,Raheja Towers, 26-27, M G Road, It ensures regular inflow of cash resources to the Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 Government.COIMBATOREBB1, Park Avenue, It acts as a powerful instrument to prevent tax # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 6552921 evasion as well as expands the tax net. This is designed to make the tax administration more effective, furnishing of returns convenient, reduce compliance cost and bring greater transparency. EMAIL [email protected] WEBSITE www.altacit.com 15. CHENNAI3rd Floor, Creative Enclave,148-150, Luz Church Road, Mylapore,Chennai - 600 004. Tel: +91 - 44 - 2498 4821BANGALORESuite 920, Level 9,Raheja Towers, 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400COIMBATOREBB1, Park Avenue, THANK YOU # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 6552921 EMAIL [email protected] WEBSITE www.altacit.com
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