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28.07.2010. Assocham TDS
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1. 28.07.2010 Assocham TDS & DTC seminar Page 1 OVERVIEW OF TDS ON PAYMENTS TO RESIDENTS & NON RESIDENTS Obligations of Payers & Rights of Recipients
One Day Seminar Organised by ASSOCHAM at Hotel Residency , Coimbatore.
C.S.Sathyanarayanan
Partner, Haribhakti & Co,
21.07.2010 Introduction
The guidance notes included in this template are intended to assist you in creating successful PowerPoint slide presentations.
In order to reduce the amount of time it takes to create a presentation, colours, fonts, the position of the locator graphic device and various graphic elements have been programmed into the templates. This means that the creation of most slides is automated.
However not all the slides in this template (e.g. section dividers and quotation slides) are included in the Slide Layout Options when you choose to insert a new slide into your presentation. These additional slides will need to be copied and pasted into your presentation from the original slide in this template. When printing to black and white, all colour elements will be converted to grayscale. You can preview how your presentation will print black and white by choosing the preview option under the view menu in PowerPoint.
Title slide (Autolayout option: Title Slide)
The title slide is preset in style by the title master. Graphic elements are fixed in position on the typographic grid. Text, which is also fixed in size and position, can be edited but should not be resized or the colour changed. The title slide master includes the BDO Teal colour as a background. This can be changed to any of the colours from the templates colour palette except BDO Grey. BDO Blue, BDO Teal, BDO Burgundy, BDO Copper and BDO Fuchsia are all acceptable. Text should always be white. See also image title slide option (next slide) Introduction
The guidance notes included in this template are intended to assist you in creating successful PowerPoint slide presentations.
In order to reduce the amount of time it takes to create a presentation, colours, fonts, the position of the locator graphic device and various graphic elements have been programmed into the templates. This means that the creation of most slides is automated.
However not all the slides in this template (e.g. section dividers and quotation slides) are included in the Slide Layout Options when you choose to insert a new slide into your presentation. These additional slides will need to be copied and pasted into your presentation from the original slide in this template. When printing to black and white, all colour elements will be converted to grayscale. You can preview how your presentation will print black and white by choosing the preview option under the view menu in PowerPoint.
Title slide (Autolayout option: Title Slide)
The title slide is preset in style by the title master. Graphic elements are fixed in position on the typographic grid. Text, which is also fixed in size and position, can be edited but should not be resized or the colour changed. The title slide master includes the BDO Teal colour as a background. This can be changed to any of the colours from the templates colour palette except BDO Grey. BDO Blue, BDO Teal, BDO Burgundy, BDO Copper and BDO Fuchsia are all acceptable. Text should always be white. See also image title slide option (next slide)
2. 28.07.2010 Assocham TDS & DTC seminar Page 2 OBLIGATIONS OF PAYERS Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
3. 28.07.2010 Assocham TDS & DTC seminar Page 3 1. Dates for Payment of TDS
Rule 30 - W.E.F 1.04.10 Sixth Amendment Rules 2010 dated 31.05.10 Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
4. 28.07.2010 Assocham TDS & DTC seminar Page 4 Income Paid/ credited in March on or before 30th April
In any other case on or before 7 days from the end of the month in which the
Deduction is made
Income tax is due u/s 192(1A)
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
5. 28.07.2010 Assocham TDS & DTC seminar Page 5 Assessing officer with the approval of the Joint commissioner may permit payment on a quarterly basis in special cases. (Salaries, interest, insurance commission, brokerage & commission). Due dates would be 7th July, Oct, Jan and 30th April.
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
6. 28.07.2010 Assocham TDS & DTC seminar Page 6 2. Mode of payment (Rule 30) Pay to the credit of the CG by electronically remitting it to the RBI, SBI or any authorized bank
Companies & 44AB assessees
By using internet facility of the RBI/SBI/authorized bank
By using debit card
Credit card?-unintended omission?Rule125(2)
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
7. 28.07.2010 Assocham TDS & DTC seminar Page 7 3. Certificate of TDS
Rule 31 - W.E.F 1.04.10 Sixth Amendment Rules 2010 dated 31.05.10 Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
8. 28.07.2010 Assocham TDS & DTC seminar Page 8 Forms:
Form 16 deduction/ payment u/s 192
Form 16A other provisions
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
9. 28.07.2010 Assocham TDS & DTC seminar Page 9 Certificate to specify:
Valid PAN of deductee
Valid TAN of deductor
Receipt numbers of quarterly returns filed by deductor
Periodicity and time limit:
Form 16 - Annual 31st May of following FY
Form 16A Quarterly 15 days from due date for furnishing the quarterly returns. No more consolidated certificate. Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
10. 28.07.2010 Assocham TDS & DTC seminar Page 10 4. Quarterly statement of deduction of TDS
Rule 31A - W.E.F 1.04.10 Sixth Amendment Rules 2010 dated 31.05.10
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
11. 28.07.2010 Assocham TDS & DTC seminar Page 11 Forms:
24Q- sec 192
27Q- other sections deductees being non-residents, resident but not ordinarily resident, foreign companies
26Q other deductees
27A Verification statement Electronic filing
27 EQ TCS (Rule 31AA) Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
12. 28.07.2010 Assocham TDS & DTC seminar Page 12 Mode of filing:
electronically to DGIT-Systems/ person authorized
Companies
Deductors covered by 44AB
Where Deductee records are 20 or more in any quarter in a statement.
Others paper option is available
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
13. 28.07.2010 Assocham TDS & DTC seminar Page 13 Due dates
15th July
15th Oct
15th Jan
15th May of the following FY
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
14. 28.07.2010 Assocham TDS & DTC seminar Page 14 Deductor to quote
His PAN and TAN
PAN of all deductees if no PAN?
Particulars of tax paid
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
15. 28.07.2010 Assocham TDS & DTC seminar Page 15 Summary: Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
16. 28.07.2010 Assocham TDS & DTC seminar Page 16 5. Payment to contractors and subcontractors:
Section 194C - substituted w.e.f. 1.10.09 - Finance (No.2) Act, 2009.
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
17. 28.07.2010 Assocham TDS & DTC seminar Page 17 Distinction between contractor and subcontractor removed contract to include subcontract.
Concessional rate for advertising contracts removed.
Rates to be based on the payee - @ 1% for Individual and HUF and 2% for others
Exemption limit amounts not exceeding Rs. 30000 or Rs. 75000 in the aggregate in a year (w.e.f. 1.07.10 Finance Act, 2010) Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
18. 28.07.2010 Assocham TDS & DTC seminar Page 18 e. Work includes
Explanation IV(e) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person other than such customer. Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
19. 28.07.2010 Assocham TDS & DTC seminar Page 19 Tax deduction shall be as under:
On invoice value excluding material value if material value is separately stated in the invoice.
On the whole of the invoice value if otherwise
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
20. 28.07.2010 Assocham TDS & DTC seminar Page 20 BDA Ltd V. ITO (TDS) (BOM) - 281 ITR 99 2006. - purchase of materials for packing printing is incidental - contract of sale
State of Tamilnadu v Anandam Viswanathan 1989 73 STC 1 (SC) printing of question papers - contract for works
CIT V Dabur India Ltd 283 ITR 65 (DEL) supply of corrugated boxes with labels sale of goods
Circular No. 13/ 13.12.2006 287 ITR 175 (Cir) contract for work vs. contract for sale.
The views expressed in these cases have been given legislative sanctity with the amendments Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
21. 28.07.2010 Assocham TDS & DTC seminar Page 21 Challenge
For assessees to identify such cases and ensure the invoices reflect the value of materials given by the assessee to the vendor.
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
22. 28.07.2010 Assocham TDS & DTC seminar Page 22
f. Payment or credit to transport operators
NO TDS from 1.10.09 provided PAN is furnished.
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
23. Works contract V Sale contract The distinction is neither given under the Act nor under the rules
Some tests based on Judicial pronouncements and views of experts:
- ownership is not transferred in a works contract whereas in a COS the property/ ownership in a chattel is transferred as chattel to the buyer.
- the price paid is for the work and labour and not for transfer of Chattel qua Chattel
28.07.2010 Assocham TDS & DTC seminar Page 23
24. Works Contract V Sale Contract ( Contd..) whether the work and labour bestowed is the subject matter of sale even though there is an element of transfer of property of article
Whether work done is on own chattel and later sold or is it on customers chattel?
In a COS the subject matter of sale has Individual existence whereas in a works contract it is not so and it is invariably a value addition, at the most.
28.07.2010 Assocham TDS & DTC seminar Page 24
25. Works Contract V Sale Contract ( Contd..) In case of Indivisible contract supply of goods & involvement of labour predominant intention is the criteria
Composite agreements - divisible amend w.e.f.1.10.2009 mftg according to specification using customers material.
ownership of materials , value of work & labour and terms of payment can be indicators but not conclusive.
28.07.2010 Assocham TDS & DTC seminar Page 25
26. Some examples of 194 C works contract(WC) or sale cont(COS)?: Supply of false teeth - COS
Painting pictures - WC
Building contracts - COS &WC
Rolling shutters -indivisible - WC
Sanitary installations - WC
Bus Chassis - COS
Printing can be composite - COS & WC
28.07.2010 Assocham TDS & DTC seminar Page 26
27. Examples ( Contd..) Film production service agrt - WC
Photographic work - WC
Manuftg goods as per specifn COS or WC
Payment to C & F agents - WC
Supply & Erection cont divsble COS &WC
Clearing & forwarding agents - WC
Cold storage cooling charges - WC
Payment to Hotels - NOT a WC
28.07.2010 Assocham TDS & DTC seminar Page 27
28. 28.07.2010 Assocham TDS & DTC seminar Page 28 6. Rent Sec 194I
Rates of tax deduction have been amended w.e.f. 1.10.09
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
29. 28.07.2010 Assocham TDS & DTC seminar Page 29 2% - for use of machinery, plant or equipment
10% - for use of land etc
Limit Rs 180000 pa/ 15000 pm (W.e.f. 1.07.10)
Land & buildings - Distinction between individuals and others removed
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
30. 28.07.2010 Assocham TDS & DTC seminar Page 30 7. Payments to Non residents Sec 195
a. Furnishing of information u/s 195(6)
Rule 37BB Inserted by Income-tax (Seventh Amendment) Rules, 2009, w.e.f. 1.07.09 Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
31. 28.07.2010 Assocham TDS & DTC seminar Page 31
Issue:
Nature of payments to be certified?
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
32. 28.07.2010 Assocham TDS & DTC seminar Page 32 Payment to non resident (not being a company) and a foreign company
Information shall be furnished in Form 15CA by assessees
Chartered Accountants certificate shall be in Form 15CB
15CA to be electronically filed and thereafter a signed printout of the same to be submitted prior to remitting the payment Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
33. 28.07.2010 Assocham TDS & DTC seminar Page 33 b. Implication of Sec 206AA
Sec 90 Tax deducted at favourable rates based on DTAA
206AA PAN to be furnished compulsorily if not TDS at 20%
195 Vs 206AA no issue
195 &90 V 206AA - different views expressed
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
34. 28.07.2010 Assocham TDS & DTC seminar Page 34 8. Section 201 Consequences of failure to deduct or pay Subsec 1A:
Substituted w.e.f. 1.07.10 by Finance Act 2010.
Tax deducted late 1% pm from date deductible to date deducted
Tax deducted and paid late 1.5% pm from date deducted to date paid Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
35. 28.07.2010 Assocham TDS & DTC seminar Page 35 Sub sections 3 and 4 inserted w.e.f. 1.04.10.
Order deeming a person to be an assessee in default for failure to deduct tax not to be passed after
2 years from the end of the financial year in which the statement of tds is filed - if statement is filed or
4 years from the end of the financial year in which the payment is made or credit is given in any other case
Order may be passed on or before 31.03.11 in respect of fy commencing on or before 1.04.07 Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
36. 28.07.2010 Assocham TDS & DTC seminar Page 36 9. Requirement to furnish permanent account number
Sec 206 AA
Inserted w.e.f. 1.04.2010.
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
37. 28.07.2010 Assocham TDS & DTC seminar Page 37 Deductee to furnish his PAN to the Deductor (if tax is deductible under Chap XVII B) failing which tax shall be deducted at the higher of the following rates;
Rate specified in the relevant provision
Rate in force
Rate of 20%
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
38. 28.07.2010 Assocham TDS & DTC seminar Page 38 Declaration u/s 197A (1)(1A)(1C) shall not be valid unless PAN is furnished therein. if invalid tax to be deducted as detailed above.
Certificates u/s 197 will be valid only if applications contain PAN no.
The Deductee and the Deductor shall indicate the PAN in all the correspondences, bills, vouchers, and other documents which are sent to each other.
If invalid PAN or PAN not belonging to the deductee is furnished deemed that PAN has not been furnished Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
39. 28.07.2010 Assocham TDS & DTC seminar Page 39 Rights of Recipients Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
40. 28.07.2010 Assocham TDS & DTC seminar Page 40 1.Credit for TDS for the purpose of section 199
Rule 37BA has been inserted by the Income-tax (Sixth Amendment) Rules, 2009 w.e.f. 1.04.09
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
41. 28.07.2010 Assocham TDS & DTC seminar Page 41 Credit for TDS and paid to the account of the CG shall be granted on the basis of:
Information furnished by the deductor
Information in the return of income in respect of the claim for credit.
Subject to verification in accordance with the risk management strategy formulated by the board Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
42. 28.07.2010 Assocham TDS & DTC seminar Page 42 Credit shall be given:
For the year for which such income is assessable
Where income is assessable in more than one year credit shall be allowed across those years in the same proportion in which income is assessable
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
43. 28.07.2010 Assocham TDS & DTC seminar Page 43 Anusuya Alva V Dep. CIT 278 ITR 206 (Kar) 2005
The deductor is an agent of the revenue his failure to remit must fall on the revenue and not on the assessee. it is not possible to understand the word 'deduct' occurring in section 205 as 'deducted and remitted Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
44. 28.07.2010 Assocham TDS & DTC seminar Page 44 2. Year of chargeability of income and year of grant of credit for TDS:
Smt Varsha G. Salunke V Dep. CIT 2006 98 ITD 147 (Mum): (Third Member decision)
Section 199 specifies the year in which the tax credit is to be given. It does not empower the AO to determine the year in which the income is to be assessed, but merely requires that credit would be granted in the year in which the income is assessed. Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
45. 28.07.2010 Assocham TDS & DTC seminar Page 45 Decision is affirmed by the amendment
Procedure for grant of credit to others welcome.
Assessees to be careful and need to plan in advance to avoid confusion
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
46. TDS POINTS TO REMEMBER
No SC,EC and HEC for FY 2010 11
If recipient does not furnish PAN 20% TDS
TDS on entire consideration including service tax except rentals
Penalty for quoting incorrect TAN (Rs.10000 on deductor) and PAN (Rs.10000 on deductee /deductor depending on whose mistake it is).
28.07.2010 Assocham TDS & DTC seminar Page 46
47. TDS POINTS TO REMEMBER ( CONTD..) Credit to any account (intermediary a/c) is deemed to be credit to the PAYEES account . This PRESUPPOSES that identitiy of the payee can be ascertained. If not ? (eg Bonds transferable by simple endorsement provision for interest accrued but not due)
Circular No. 3 / 2010 dated 2.3.2010 TDS not necessary on provisioning for macro monitoring.
28.07.2010 Assocham TDS & DTC seminar Page 47
48. TDS POINTS TO REMEMBER ( CONTD..) Interest U/S 201 (1A) w.e.f. 1.7.2010 1% pm from deductible date to actually deducted date and 1.5% from deducted date to remitted date.
View your 26AS statement in income tax website and avoid mismatching issues.
When in doubt , deduct is the mantra.
28.07.2010 Assocham TDS & DTC seminar Page 48
49. 28.07.2010 Assocham TDS & DTC seminar Page 49 Thank you
Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.Text slide with title and body text (Autolayout option: Title and Text)
This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click View from the PowerPoint menu bar. From the View menu, click on Header and Footer, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the Footer area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
