9899826222
PPSINGH & ASSOCIATES is a firm of Chartered Accountants having office in NCR Delhi just 0.5 km from Anand Vihar ISBT Delhi the capital of India established in the year 2003.
4F -CS-03, 4th Floor, Ansal Plaza, Sector-1, Vaishali, Ghaziabad- 201010 (UP)
RATES TDS & SURCHARGE IN CASE OF COMPANIES (Finance Bill, 2026) [With effect from 1st April, 2026] In every case in which under the provisions of sections 393(1) [Table: Sl.
RATES OF TDS & SURCHARGE IN CASE OF A PERSON OTHER THAN A COMPANY (Finance Bill, 2026) [With effect from 1st April, 2026] In every case in which under the
TAX COLLECTION AT SOURCE (Section – 394, Income-Tax Act, 2025) [With effect from 1st April, 2026] Collection of tax at source. (1) Every person, as specified in column C of
NO TDS ON CERTAIN PAYMENTS (Section – 393, Income-Tax Act, 2025) [With effect from 1st April, 2026] Sl. No. Provisions for tax deduction at source Condition for no deduction on
FOR PAYMENTS TO ANY PERSON (RESIDENT OR NON-RESIDENT, BOTH) (Section – 393, Income-Tax Act, 2025) [With effect from 1st April, 2026] Sl. No. Nature of income or sum Payer Rate
TDS ON PAYMENTS TO NON-RESIDENT (Section – 393, Income-Tax Act, 2025) [With effect from 1st April, 2026] Sl. No. Nature of income or sum Payee Payer Rate A B C
TDS on Payment to Resident under Income Tax Act, 2025 [With effect from 1st April, 2026 (Section – 393, Income-Tax Act, 2025 – 2025)] (1) Where any income or
Important TDS /TCS related Forms comparative chartunder Income Tax RULES, 1962 vs Income Tax Rules 2026 S. NO. Description/Purpose of Form Old Form under IT Rules 1962 New Form under
Assessment of deceased individual taxpayer and recovery of demand in the case of death of such taxpayer to involve representative of his estate/business; Summary: Assessment only against natural
Appeal before ITAT Appellable order: section 253(1) (1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order— (a) an order passed