Скачать с ютуб TDS Return Filing Form 26Q on New Version of RPU Utility | Updated Method of TDS Return Filing в хорошем качестве

TDS Return Filing Form 26Q on New Version of RPU Utility | Updated Method of TDS Return Filing

👨🏻‍🎓Practical Courses- 👉🏻ITR, GST & TDS (Tax Combo) - https://fintaxpro.in/Combo 👉🏻Account Finalization - https://fintaxpro.in/Accounting 👉🏻ROC eFIling - https://fintaxpro.in/courses/roc/ 👉🏻Trademark e Filing Course - https://fintaxpro.in/TM 👉🏻Taxation for Share Market - https://fintaxpro.in/share 👉🏻GST Course - https://fintaxpro.in/GST 👉🏻ITR & TDS Course - https://fintaxpro.in/ITR 👉🏻Excel Course - https://fintaxpro.in/Excel 👉🏻Taxation for Online Sellers - https://fintaxpro.in/online 👉🏻Balance Sheet & PnL Finalization - https://fintaxpro.in/BstPnL 👉🏻All in one Combo Course - https://fintaxpro.in/All 📍In this session we have discuss how to file TDS Return, other than Salary, in Form 26Q through government latest official RPU utility version 4.7 for TDS Return which is completely free to use. 📍What is Form 26Q - At the time of paying to the payee, the payer has to deduct TDS on certain occasions. This payment is other than payment of salary, and the payer has to file TDS return in Form 26Q. 26Q is to be submitted on a quarterly basis. Total amount paid during the quarter and TDS amount deducted on such payments have to be reported in 26Q. 📍Sections covered in 26Q 193 – Interest on securities 194 – Dividend 194A – Interest other than Interest on Securities 194B – Winnings from lotteries and crossword puzzles 194BB – Winnings from horse race 194C – Payment of contractor and subcontractor 194D – Insurance commission 194DA – Maturity of life insurance policy 194EE – Payment in respect of deposit under national savings scheme 194F – Payments on account of repurchase of Units by Mutual Funds or UTI 94F 194G – Commission, prize etc., on sale of lottery tickets 194H – Commission or Brokerage 194I(a) – Rent 194I(b) – Rent 194J – Fees for Professional or Technical Services 194K – Income in respect of units 194LA – Payment of Compensation on acquisition of certain immovable property 194LBA – Certain income from units of a business trust 194LBB – Income in respect of units of investment fund 194LBC – Income in respect of investment in securitization trust 194N – Payment of certain amounts in cash 194O – Payment of certain sums by e-commerce operator to e-commerce participant 197A – Details of payment where there is no deduction of tax in certain cases 📍As against 24Q which contains 2 annexures, Form 26Q contains only one annexure. Challan details (BSR code, date of payment, total amount etc.), details of deductor and deductees are to be mentioned. Along with this, if the deductor hasn’t either deducted TDS or deducted it at a lower rate, reasons are also to be mentioned in the form. 📍Due Date of Filing Form 26Q 1st Quarter - 31st July 2nd Quarter - 31st Oct 3rd Quarter - 31stJan 4th Quarter - 31st May Above due dates are subjected to extension as Notified by CBDT. 📍Rate of Interest- If TDS is not deducted – 1% per month, from due date of deduction to actual date of deduction, If TDS is not deposited – 1.5% per month, from actual date of deduction to actual date of payment. The interest is 0.75% in the case of due dates falling between 20 March 2020 and 29 June 2020. If the sum remains unpaid after 30 June, the normal interest of 1.5% is chargeable. 📍Penalties for late filing of 26Q Late Filing Fees – under section 234E, a fine of Rs. 200 per day is to be paid until the return is filed. This amount has to be paid for each day until total fine becomes equal to the TDS amount. The penalty under 271H – In addition to fees to be paid under 234E, AO may charge the penalty of minimum Rs. 10,000 and maximum Rs. 1,00,000. No penalty will be charged under 271H if – TDS is deposited to the government Late filing fees and interest (if any) is also deposited, Return is filed before expiry of 1 year from due date. 📍Remember these points Verify all the PAN numbers, Verify the challans, and try to match them through OLTAS or NSDL Signed Form-27A is to be filed with the TDS return 👨🏻‍🎓Compliance Newsletter - https://fintaxpro.in/newsletter/ 📞For courses 7827521794 📞For services 9718097735 📩[email protected] Telegram channel - https://t.me/fintaxpro FinTaxPro Mobile App - http://bit.ly/3WJ63tX FinTaxPro Social Handles- https://linktr.ee/fintaxpro FinTaxPro Studio Gear - https://linktr.ee/fintaxpro_gear FinTaxPro Live -    / @fintaxprolive   Disclaimer- Although all provisions, notifications, updates, and live demos are analyzed in-depth by our team before presenting to the public. We hereby provide our point of view only and tax matters are always subject to frequent changes hence advisory is only for the benefit of the general public. Hence neither Fintaxpro Advisory LLP nor its designated partner is liable for any consequence that arises on the basis of YouTube videos. ©️Fintaxpro Advisory LLP