TDS on Reimbursements: Read the Contract and Invoice Together
A practical guide to tds on reimbursements, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
By Team assureOfficeArticles & practical guides
Practical Indian tax, financial reporting, labour, state law and business compliance guides for CAs, accountants and businesses.
Articles & practical guides
16 articlesTDS on Contractor Advances: Repair the Year-End Cut-off
A practical guide to tds on contractor advances, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
By Team assureOfficeTDS on Property Instalments: A Buyer-Wise Reconciliation
A practical guide to tds on property instalments, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
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TDS Reconciliation for Tax Audit: Books vs Challans vs Returns
A paid TDS challan does not prove that every deduction was correct or properly reported. Build separate obligation, deduction, payment and return-reconciliation layers.
By Team assureOfficeTDS Correction Statements after 1 April 2026: Old Act vs New Act
TDS corrections can still be filed after 1 April 2026, but the applicable form depends on the period being corrected. Old-period corrections remain in the old framework.
By Team assureOfficeTDS Return Due Dates for Tax Year 2026-27: Forms 138, 140, 143 & 144
Quarterly TDS/TCS return due dates continue on the familiar 31 July, 31 October, 31 January and 31 May cycle under the new Income-tax Act forms.
By Team assureOfficeForm 138 vs Form 24Q: New Salary TDS Return from April 2026
Form 138 replaces Form 24Q for salary TDS reporting under the Income-tax Act, 2025. See the quarterly due dates and transition rules for payroll teams.
By Team assureOfficeForm 140 vs Form 26Q: New TDS Return for Resident Non-Salary Payments
Form 140 replaces Form 26Q for Tax Year 2026-27 resident non-salary TDS reporting. Learn who files it, quarterly due dates and transition points.
By Team assureOfficeForm 141: New TDS Challan-cum-Statement Replacing 26QB, 26QC, 26QD & 26QE
Form 141 is the unified PAN-based challan-cum-statement under the Income-tax Act, 2025 for property, rent, Individual/HUF contractor/professional payments and VDA transactions.
By Team assureOfficeTDS on Rent from 1 April 2026: Rates, Threshold & Section 393
Rent TDS continues under Section 393 from 1 April 2026. Understand the ₹50,000 monthly threshold, 2% and 10% rates, and the separate Individual/HUF Form 141 route.
By Team assureOfficeTDS on Contractor Payments from 1 April 2026: Section 393 Guide
Contractor TDS moves from old Section 194C to the Section 393 table structure from 1 April 2026. Understand thresholds, 1%/2% rates and practical accounting checks.
By Team assureOfficeTDS on Professional Fees from 1 April 2026: Section 393 Guide
Professional-fee TDS continues from 1 April 2026 under Section 393 of the Income-tax Act, 2025. Understand the ₹50,000 threshold, rate distinction and transition from Section 194J.
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