Complete guide to Section 201(1A) of Income Tax Act — levy of interest for defaults in TDS/TCS payment, calculation, rates and examples explained.

Complete guide on Section 206AA non-PAN TDS rules — higher deduction rates, applicability, exceptions, penalty & compliance under Indian tax law.

Complete guide to Section 80CCA income tax deduction — eligibility, conditions, deduction limits, exceptions and examples under the Income Tax Act.

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Home Income Tax Appellate Tribunal (ITAT): Complete Guide 2026 The Income Tax Appellate Tribunal (ITAT) is India’s premier quasi-judicial authority for resolving income tax disputes. Established in 1941, ITAT serves as the final fact-finding body

Home Section 201(1A) Interest on TDS: Complete Guide for Late Payment & Deduction Section 201(1A) of the Income Tax Act, 1961, is a crucial provision that imposes interest on late payment or late deduction of

File Form 10F declaration online to claim DTAA benefits & lower TDS rates. Complete guide on eligibility, documents, TRC requirements & filing process for NRIs.

Download Form 27D TCS Certificate online from TRACES. Complete guide on format, issuance timeline, penalties & filing process. Updated for FY 2024-25.

A TDS Certificate is a proof issued by the deductor that shows the amount of Tax Deducted at Source (TDS) and deposited with the Income Tax Department. It helps taxpayers claim credit while filing ITR. Common certificates include Form 16, 16A, 16B, and 16C, which can be easily downloaded and verified online.

Section 149 of the Income Tax Act, 1961 lays down the prescribed time limits for issuing a reassessment notice (u/s 148) when income is believed to have escaped assessment. It ensures that reopening of assessments is done within a lawful period based on the amount of income escaped and conditions fulfilled.