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CARO and Schedule 3 have undergone changes recently.
CARO 2020 has been introduced, replacing CARO 2016
Schedule 3 of the Companies Act, 2013 has been amended to include more disclosures
The latest news includes the extension of due dates for various compliances due to COVID-19
posted on 5 Feb 2024
I applied via Approached by Company and was interviewed before Feb 2023. There was 1 interview round.
194Q is a provision introduced in the Indian Income Tax Act to deduct TDS on certain specified transactions.
194Q stands for Section 194Q of the Indian Income Tax Act.
It requires the buyer to deduct TDS at the rate of 0.1% on the purchase of goods exceeding INR 50 lakhs in a financial year.
The provision aims to widen the tax net and ensure tax compliance.
It applies to buyers who are not liable to audit under Section 44A...
GST TDS refers to the deduction of tax at source under the Goods and Services Tax (GST) regime.
GST TDS is applicable when making certain payments to suppliers or service providers.
The person making the payment is required to deduct a certain percentage as TDS and remit it to the government.
The deducted TDS amount is then credited to the supplier's or service provider's electronic cash ledger.
The supplier or service pro...
The due date for filing TDS returns depends on the type of deductor and the quarter in which the deductions are made.
For government deductors, the due date is 31st July, 31st October, 31st January, and 31st May for the quarters ending June, September, December, and March respectively.
For non-government deductors, the due date is 31st July, 31st October, 31st January, and 31st May for the quarters ending June, September...
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