{"id":2314,"date":"2019-10-22T17:22:35","date_gmt":"2019-10-22T11:52:35","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2314"},"modified":"2019-10-22T17:22:35","modified_gmt":"2019-10-22T11:52:35","slug":"tds-exemption-types-procedure-due-dates-and-penalty","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/tds-exemption-types-procedure-due-dates-and-penalty\/","title":{"rendered":"TDS Exemption Types, Procedure, Due Dates and Penalty"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/tds-exemption-types-procedure-due-dates-and-penalty\/#What_is_TDS\" title=\"What is TDS?\">What is TDS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/tds-exemption-types-procedure-due-dates-and-penalty\/#What_is_TDS_Exemption\" title=\"What is TDS Exemption?\">What is TDS Exemption?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/tds-exemption-types-procedure-due-dates-and-penalty\/#What_are_the_types_of_TDS\" title=\"What are the types of TDS?\">What are the types of TDS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/tds-exemption-types-procedure-due-dates-and-penalty\/#Step-by-Step_Procedure_to_Upload_TDS_statements\" title=\"Step-by-Step Procedure to Upload TDS statements\">Step-by-Step Procedure to Upload TDS statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/tds-exemption-types-procedure-due-dates-and-penalty\/#TDS_Payment_Due_Dates_for_FY_2019-20\" title=\"TDS Payment Due Dates for FY 2019-20\">TDS Payment Due Dates for FY 2019-20<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/tds-exemption-types-procedure-due-dates-and-penalty\/#Penalty_for_Late_Filing_TDS_Return\" title=\"Penalty for Late Filing TDS Return\">Penalty for Late Filing TDS Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/tds-exemption-types-procedure-due-dates-and-penalty\/#Refund_of_TDS\" title=\"Refund of TDS:-\">Refund of TDS:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/tds-exemption-types-procedure-due-dates-and-penalty\/#When_is_TDS_not_applicable\" title=\"When is TDS not applicable?\">When is TDS not applicable?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_TDS\"><\/span><b>What is TDS?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>TDS<span style=\"font-weight: 400;\">\u00a0stands for &#8216;Tax\u00a0<\/span>Deducted<span style=\"font-weight: 400;\">\u00a0at Source&#8217;. <\/span>TDS<span style=\"font-weight: 400;\"> is applicable to the numerous incomes received such as salaries, Interest received, Commission, Insurance Maturity,<a href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/\"> Immovable Property<\/a> purchased, Rent Payment, Professional fees, etc. which is <\/span>deducted<span style=\"font-weight: 400;\"> when income either on<\/span><span style=\"font-weight: 400;\">\u00a0Accrual<\/span><span style=\"font-weight: 400;\"> Basis or on Receipt basis. Deductor will be the person who is making the payment is responsible for\u00a0<\/span>deducting<span style=\"font-weight: 400;\"> the tax and depositing the same with the government.\u00a0<\/span><b>\u00a0<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2317 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Exemption.png\" alt=\"TDS Exemption\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Exemption.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Exemption-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Exemption-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_TDS_Exemption\"><\/span><b>What is TDS Exemption?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When the person responsible for paying income to the payee does not exceed the prescribed limit beyond which the TDS is required to be deducted, it is defined as TDS exemption i.e, No TDS is required to be deducted until it crosses the specified Limit.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_are_the_types_of_TDS\"><\/span><b>What are the types of TDS?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>The following types are mentioned here below:-<\/strong><\/p>\n<ul>\n<li><b>Salary\u00a0 sec.192:<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Under Section 192, TDS is deducted at the time of actual payment of salary and not during the accrual of salary. Tax will also be deducted if your employer pays salary in advance to you or you receive arrears from him.<\/span><\/p>\n<ul>\n<li><b>Maturity amount under LIC:<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">the rate of tax deducted at source (TDS) on life insurance policies where maturity proceeds are taxable @ 1%. Under section 194DA, TDS is applicable on all taxable payments made under life insurance policies if the total amount exceeds Rs 1 lakh<\/span><\/p>\n<ul>\n<li><b>Bank Interest (sec .194A):-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The Payer\/Deductor shall deduct TDS if the amount of such interest paid or credited OR is likely to be paid or credited in a financial year,\u00a0 exceed <\/span><span style=\"font-weight: 400;\">40,000 where the payer is<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">A banking company or any bank or a banking institution<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Co-operative society engaged in the business of banking<\/span><\/li>\n<li><b><span style=\"font-weight: 400;\">Post office (on deposit under a scheme framed and notified by Central Government).<\/span><\/b><\/li>\n<li>5,000 in any other case<\/li>\n<\/ol>\n<ul>\n<li><b>Brokerage or Commission sec 194H:-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">TDS is required to be deducted at the time of payment or credit of such payment @5 % if exceed 15000\u00a0 during the Financial Year.<\/span><\/p>\n<ul>\n<li><b>Compensation on acquiring immovable property (sec 194 LA):-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">On the compulsory acquisition of Immovable property by the Government then Tds is required to be deducted @10% if the Acquisition amount exceeds 250000.<\/span><\/p>\n<ul>\n<li><b>Contractor payments(Sec 194C) :<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If the payment made to Contractor exceeds 30000 at a time or exceeds 100000 during the financial year then TDS @1%\/2% is required to be deducted as the case may be<\/span><\/p>\n<ul>\n<li><b>Insurance Commission (sec 194D ):-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If the Insurance commission or other Remuneration \u00a0 received by Broker \/Agent etc exceeds 15000 then TDS is required to be deducted @5%<\/span><\/p>\n<ul>\n<li><b>Payment of rent( sec 194 IB):-<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For an individual\/HUF paying rent of more than Rs 50,000 per month, it is now necessary to deduct tax at source @ 10%.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><b>Professional or Technical Fees(sec 194 j):<\/b><span style=\"font-weight: 400;\">&#8211;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0Under this section, when payment is made or likely to be made\u00a0 during the financial year exceeds RS.30000 then Tds is required to deducted @ 10% for Professional or Technical Services<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Step-by-Step_Procedure_to_Upload_TDS_statements\"><\/span><b>Step-by-Step Procedure to Upload TDS statements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Here is a simple guide to uploading your TDS statements on the official website of the Income Tax Department:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Visit\u00a0<\/span><a href=\"https:\/\/www.incometaxindiaefiling.gov.in\/home\"><span style=\"font-weight: 400;\">https:\/\/www.incometaxindiaefiling.gov.in\/home<\/span><\/a><span style=\"font-weight: 400;\">. On the right side of the page, you will see the \u2018Registered User?\u2019 followed by the \u2018Login Here\u2019 option.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Click on the aforementioned option and fill in your login information before clicking on \u2018Login\u2019. Your TAN will be your user ID.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Now, you will have to select \u2018Upload TDS\u2019.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A form will appear and you will have to choose the right details before clicking on Validate\u2019 once the details have been selected.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u00a0Then one has to validate your returns using either DSC or EVC.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"TDS_Payment_Due_Dates_for_FY_2019-20\"><\/span><b>TDS Payment Due Dates for FY 2019-20<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">TDS payments <\/span>due dates for TDS Payment filing for FY 2019-20:<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Quarter<\/b><\/td>\n<td><b>Period<\/b><\/td>\n<td><b>Due Date for filing<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quarter 1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1 April 2019 to 30 June 2019<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31 July 2019<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quarter 2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1 July 2019 to 30 September 2019<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31 October 2019<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quarter 3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1 October 2019 to 31 December 2019<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31 January 2020<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quarter 4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1 January 2019 to 31 March 2020<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31 May 2020<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Penalty_for_Late_Filing_TDS_Return\"><\/span><b>Penalty for Late Filing TDS Return<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Some of the penalties levied by the Income Tax Department for the failure to submit or defaults in submitting your <a href=\"https:\/\/aktassociates.com\/blog\/online-filing-of-tds-return\/\">TDS returns<\/a>\/statements:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><b>Failure to submit your returns<\/b><span style=\"font-weight: 400;\">: Under Section 272A(2) of the Income Tax Act, a penalty of Rs.100 will be levied for each day that the returns remain unsubmitted, subject to a maximum of the TDS amount.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Failure to file your returns on time<\/b><span style=\"font-weight: 400;\">: Under Section 234E of the Income Tax Act, a penalty of Rs.200 will be levied for each day that the returns remain unfiled, subject to a maximum of the TDS amount.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>For incorrect details<\/b><span style=\"font-weight: 400;\">: Under Section 271H of the<a href=\"https:\/\/aktassociates.com\/blog\/income-tax-rules-for-nri\/\"> Income Tax Act<\/a>, a penalty of Rs.10,000 to Rs.1 lakh will be charged in case the deductor submits incorrect information pertaining to PAN, challan particulars, TDS amount, etc.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Refund_of_TDS\"><\/span><b>Refund of TDS:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">TDS Refund<\/span><span style=\"font-weight: 400;\"> claim by <\/span><span style=\"font-weight: 400;\">Individuals can be made <\/span><b>TDS refund<\/b> <span style=\"font-weight: 400;\">on the Income Tax website. Once the ITR is filed, the TDS refund will be processed by the Income Tax Department. The refund might be credited to the bank accounts by 6 months. Individuals can also check the status of the refund with the help of the e-filing website login.<\/span><\/p>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tds-return-filing\"> <img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2319 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png\" alt=\"TDS Return\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"When_is_TDS_not_applicable\"><\/span><b>When is TDS not applicable?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">There is no requirement for TDS deduction in case the person who makes the payment is a <a href=\"https:\/\/aktassociates.com\/blog\/hindu-undivided-family-taxability-benefits\/\">Hindu Undivided Family<\/a> or an individual whose books do not require an audit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That said, HUFs or individuals who make rent payments in excess of Rs.50,000 on a monthly basis must deduct TDS at 5% regardless of whether or not the person is required to have their books audited. The persons who are liable to subtract TDS at 5% have no requirement to apply for TAN.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is TDS? TDS\u00a0stands for &#8216;Tax\u00a0Deducted\u00a0at Source&#8217;. TDS is applicable to the numerous incomes received such as salaries, Interest received, &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"TDS Exemption Types, Procedure, Due Dates and Penalty\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/tds-exemption-types-procedure-due-dates-and-penalty\/#more-2314\">Read more<span class=\"screen-reader-text\">TDS Exemption Types, Procedure, Due Dates and Penalty<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2318,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TDS Exemption- Types, Procedure, Due Dates and PenaltyAKT Associates<\/title>\n<meta name=\"description\" content=\"what is TDS and what is meant by TDS exemption \u2013what are TDS types-What will be the procedure for filing TDS statement-What and How will the Tds Refund be recovered? 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