International Journal of Engineering and Management Research (IJEMR)
  • Year: 2017
  • Volume: 7
  • Issue: 2

Problems in Tax Deducted at Source (TDS)-Applicability, Recovery, Remittance, e-TDS Filing and Certificate Generation

  • Author:
  • S.S. Murugan1, S. Sekar2
  • Total Page Count: 4
  • Page Number: 390 to 393

1Research Scholar, Bharathidasan University, Trichirapalli, India

2Principal, Meenakshi Ramasamy Arts and Science College, Thathanur, Ariyalur, India

Online published on 31 October, 2017.

Abstract

Service receivers (deductor), while complying with the provisions of TDS, had to undergo myriad of problems starting from deciding applicability of TDS section up to TDS certificate generation. These logical inevitable business realities are left unheeded, resulting in misery of the tax payers as well as the taxmen.

Keywords

Dedctor, Deductee, e-TDS & Penal provision