Form 152 under the Income-tax Act, 2025 provides a mechanism for taxpayers to intimate the Assessing Officer when an advance ...

Form 145 must be filed before making payments to non-residents. The ruling ensures prior reporting and proper TDS compliance. This strengthens monitoring of cross-border ...

The issue concerns failure to deduct TDS by the payer. Relief is granted when the deductee has already paid tax on such ...

The form ensures taxability of payments to non-residents is properly determined. Filing is required before remittance. The ...

The case explains mandatory filing of quarterly TDS statements for non-salary payments to non-residents. The rules require ...

Exchanges must deposit complete tax before filing the statement. Partial payment renders filing invalid. The takeaway is ...

Refund of excess TDS/TCS is not allowed if the deductee has already claimed credit. The ruling prevents double benefit and ensures proper reconciliation of tax ...

The issue concerns issuance of TCS certificates by collectors. The law mandates issuing Form 133 after tax collection. The key takeaway is compulsory compliance for valid tax ...

Form 132 replaces Forms 16B, 16C, 16D, and 16E to simplify TDS certification under the new law. It ensures standardized ...

The authority imposed penalty for failure to file SH-7 after increasing authorised capital. The key takeaway is that ...

SEBI introduced a verified badge on Google Play to help investors identify genuine trading apps. The move aims to prevent ...

The authority penalized the company for failing to file return of allotment under Section 39(4), rejecting the argument of ...