01.01.2021, Auto population of E-Invoice details in GSTR-1/2A/2B/4A/6A, Online communication on GST portal | Facility between Supplier and Recipient, Uploading Show Cause Notice and Order on GST Portal is Mandatory | SCN and order sent via email only is invalid, Analysis of New RBI Monetary Policy, 2020 & few recent changes by RBI, TCS on sales of Goods| Section 206C(1H)| Applicable with effect from 01.10.2020, Time Limit to Deposit TDS/TCS Liability: Late Fee, Penalties. In order to provide more funds at the disposal of taxpayers for dealing with the economic situation arising out of COVID-19 pandemic, rates of TDS for the following non-salaried specified payments made to non-residents have been reduced by 25% for following non-salaried specified payments. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. 2014-15 or F.Y. Legislative amendments in this regard shall be proposed in due course. Reduction in rate of Tax Deduction at Source (TDS) & Tax Collection at Source (TCS) In order to provide more funds at the disposal of the taxpayers for dealing with the economic situation arising out of COVID-19 pandemic, the rates of Tax Deduction at Source (TDS) for the following non-salaried specified payments made to residents has been reduced by 25% for the period from 14 th … Here is how it will work in 7 FAQs Interest @ 1.5% is liable to be paid from the date on which the TDS amount was deducted and not from the date the TDS payment was due. 1.5% (FTS, certain royalties, call centre), Payment of Compensation on acquisition of immovable property, Payment to commission, brokerage etc. 26 May 2020 For delayed payments of advanced tax, self-assessment tax, regular tax, TDS, TCS, equalization levy, STT, CTT made between 20th March 2020 and 30th June 2020, the reduced interest rate at 9% instead of 12 %/18 % per annum ( i.e. Finance Minister Nirmala Sitharaman last week announced the rates of TCS for specified receipts and TDS for non-salaried specified payments made … The Hon’ble Finance Minister Nirmala Sitharaman has announced the reduction in the rates of TDS & TCS as a part of the stimulus of 20 Lakh crore economic package amidst the lockdown situation in India. The new rates will only be applicable to payments other than salary, such as payment for contract, professional fees, rent, interest, dividend, commission, brokerage, etc. Under the section 234E, penalty of Rs 200/ day is charged for delay in filing of TDS return. Thus, the tax rates associated with the TDS & TCS for this financial year have been reduced to provide some relief to the individual taxpayers. No late fee/penalty shall be charged for delay relating to this period. No filing or late filing of TDS/TCS return can take you into a wholesome of troubles. Latest TDS Rates FY 2020-21 (Assessment Year 2021-22). Alongside, the rent crossing the amount of Rs 50,000/month TDS will be charged at the rate of 3.75% reduced from the earlier rate of 5%. One of the announcements was related to payment of taxes including payment of TDS.In was announced that for delayed payments of advance tax, self-assessment tax, regular tax, TDS, TCS, equalization levy, STT, CTT made between 20th March 2020 and 30th June 2020, reduced interest rate at 9% instead of 12 %/18 % per annum ( i.e. 1. Therefore, even after issuance of a press release, in case of non-furnishing of PAN, TDS will be deducted at the rate of 20% not at the reduced rate of 15%. of(a) Parking lot. The TDS rate in the table below is applicable only from 1 April 2020 to 13 May 2020. The assessee fails to deposit the TDS by 7th July. In the press conference held on May 13, 2020 the Finance Minister, Smt. It will be beneficial for both the deductor and the deductee in order to restore the cash flow and stabilize the economic condition in India. As per the press release, the TCS rates will be reduced by 25% on the items such as sales of scrap materials, timbers, tendu leaves, forest products and on mineral resources-  coal, ignite etc. Interest will be levied at 1% for every month or part of a month for delay in deduction of tax and at 1.5% for every month or part of a month for delay in remittance of tax after deduction. Interest other than interest on securities, Payment of Contractors and sub-contractors, Payment in respect of life insurance policy, Payments in respect of deposits under National Savings Scheme, Payments on account of re-purchase of Units by Mutual Funds or UTI, Commission, prize etc., on sale of lottery tickets, Payment for acquisition of immovable property. Interest rate of 1.5% has been reduced to 0.75% for due dates falling between 20th March, 2020 to 29th June, 2020. Last updated at July 29, 2020 by Teachoo As per section 194A TDS is to be deducted on Interest Paid By Others (On Loan) at 10% However, No TDS is … TDS rates AY 2021-22 (FY 2020-21) Revised / Reduced w.e.f 14/05/2020 for SALARY and OTHER THAN SALARY payments to all Resident and Non-Resident assessees As per section 206AA of the Income Tax Act, if any person fails to furnish its PAN or Aadhar Number then TDS on its payment will be deducted at the rate of 20% or applicable TDS rate, whichever is high. To provide more liquidity for the business enterprises and individuals this initiative has been taken to overcome the adverse situation of the covid-19 pandemic. In case any delay in tax deduction or short- Deduction the rate of 1% is levied on the fixed chargeable amount. Payment of rent by individual or HUF has been also reduced … TDS rate: Salary As per applicable income tax slab ... date it is finally deducted (1%) or paid (1.5%) to the government in the case of tax deducted at source. As part of the initiative in improving liquidity owing to the COVID crisis, it has been announced that TDS / TCS rates for non-salary payments will be reduced by 25% across the board. The decision was taken to provide more liquidity to the individuals by lowering the tax rates. However, if the sum remains unpaid  after 30th June, then interest @ 1.5% will be charged. 8 If your interest rate increases so that the monthly payment does not cover the interest amount, you will be required to adjust your payments, make a prepayment or pay off the balance of the mortgage. Due to the nationwide lockdown for Covid-19 pandemic, liquidity flow and the business activities were jeopardized. Kindly note that a cut in TDS rate does not mean a reduction in your tax liability. If the above conditions are fulfilled then a person would be liable for the reduced rate of interest at 0.75% p.m or part thereof. To minimise the burden of the taxpayers and increase liquidity in hands of recipients, a press release has been released by the CBDT to reduce the TDS ( Tax Deduction at Source) & TCS ( Tax Collection at Source) rates. The Central Board of Income Tax on Wednesday ordered a 25% reduction in the rate of income tax deducted at source (TDS) and tax collection … It does not constitute professional advice or recommendation of firm. 100. The government has reduced TDS and TCS rates for interest, dividend, rent payments and other non-salaried payments by 25 per cent with effect from May 14, 2020 for the current financial year. 7 Fixed rates are expressed as if calculated semi-annually, not in advance. 2013-14, No TDS on Service Tax u/s 194J of the Income Tax Act, Introduction of Section 87A -Income Tax Rebate. The TDS rates for payment to residents other than Salary, and tax collected at source rate will be reduced by 25 percent of the specified rates for the remaining period of … 5. The reduced TDS and TCS rate will be for specific payments such as payment for a contract, professional fees, interest, rent etc. Further reduction in rate of Tax Deduction at Source (TDS) & Tax Collection at Source (TCS) In order to provide more funds at the disposal of the taxpayers for dealing with the economic situation arising out of COVID-19 pandemic, the rates of Tax Deduction at Source (TDS) for the following non-salaried specified payments made to residents has been reduced by 25% for the period from 14th … Click here to Download TDS/TCS Rate Chart in PDF File. Scroll through. Thus, it is important that one fulfills their tax obligations in a timely manner. TDS rates for non-salaried payments made to residents and TCS rates for the specified receipts have been reduced by 25% of the existing rates. Payment for contract, professional fees, interest, rent, dividend, commission, brokerage etc is eligible for this reduced rate of TDS, Sitharaman said. DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. Variable rates change when the TD Mortgage Prime Rate changes monthly, not in advance. 5000 x 1% p.m. x 2 months = Rs. (TDS) for the following non-salaried specified payments made to residents has been reduced by 25% for the period stfrom 14 th May, 2020 to 31 March, 2021:- S. NEW DELHI: The Centre’s move to reduce the rate of tax deducted at source (TDS) and tax collected at source (TCS) by 25% is aimed at ensuring more funds for … Due to Covid-19, CBDT has reduced the TDS/TCS rate by 25% through press release dated 13/05/2020.However, No official notification is being released by CBDT till now for reduction of TDS/TSC rate. Nirmala Sitharaman, announced that the rates of TDS/TCS in respect of specified payments/receipts shall be reduced by 25%. Further, the rate of Tax Collection at Source (TCS) for the following specified receipts has also been reduced by 25% for the period from 14th May, 2020  to 31st March, 2021:-, TCS Rate Chart for FY 2020-21 Pre & Post 14th May 2020. Q5. Considering the pandemic and resultant lockdown affecting all sectors of the economy, the Government of India has reduced the rates of Tax Deducted at Source and Tax Collected at Source by 25 per cent on several transactions till March 2021. The rates of TDS & TCS have been reduced by following the relief measures under the Atma Nirbhar Bharat Abhiyan announced to face pandemic COVID-19. How to Download TDS Certificate in Form 16B? However, all the penalty provisions has been dispensed for the period of 20th March, 2020 to 30th June, 2020. In this inconvenient situation, taxpayers are worried with the huge penalties and due tax payments. What is a Certificate of Nil/Lower Rate of TDS for Lower TDS deduction rate? by Individuals or HUF, Cash withdrawal over Rs 20Lakh or more than 1crore, Any other Forest products not being Timber/Tendu Leaves, Mineral being Coal coal or lignite or Iron Ore, Grant on the leases, license etc- Parking space. 1.5% for certain royalties FTS, Call centre etc. As per the notification, TDS on insurance premium payment has been reduced from 5% to 3.75%. Blog » Income Tax » TDS » New reduced TDS Rate for Fy 2020-21 | Impact On The Tax Liability. TDS Rate ( % ) TDS: Surcharge: Health & Education Cess: Total TDS deductible: TDS is deductible if amount exceed: TDS Calculator for payment of Salary & Wages during AY 2021-22 . Part of the month is taken as the whole month. In this case, interest will be applicable at a rate of 1% for two months i.e, May and June. Interest rate of 1.5% has been reduced to 0.75% for due dates falling between 20th March, 2020 to 29th June, 2020. As per section 201(1A), interest for delay in payment of TDS should be paid before filing the TDS return. TDS, TCS reduced by 25%. As the taxation rules suggest, taxpayers come under two, Leave your Name, email, Phone number along with what you are looking for in message box or you can call us at 011-41715118, Copyright (c) 2014-2020 | All Right Reserved | VJM & Associates LLP, New reduced TDS Rate for Fy 2020-21 | Impact On The Tax Liability, 405-406, 4th Floor, Raja House, Nehru Place, New Delhi - 110019, Financial Structuring & Restructuring Services, RoDTEP (Remission of Duties and Taxes on Exported Products) | Applicable w.e.f. As we have already mentioned that it is mandatory to deduct TDS by the person who is making payment and deposit to the Government. 2% for certain royalties, , FTS, Call centre etc. This relief shall not be available to a salaried and non-resident taxpayer. Under Section 206C, Sub-section (1H) has been inserted vide Finance Act, 2020. As per sub-section (1H), every seller of goods, who receives consideration or aggregate of consideration for sale of goods exceeding INR 50 Lacs in any year, shall collect TCS @ 0.1% of sales consideration from buyer for amount exceeding INR 50 Lacs. Similarly, the tax on the amount received or debited during the period from 14th May, 2020  to 31st March, 2021 shall be collected at the reduced rates specified in the table in para 2 above. 4. It is further stated that there shall be no reduction in rates of TDS or TCS, where the tax is required to be deducted or collected at higher rate due to non-furnishing of PAN/Aadhaar. As per the guidelines of the press release, here’s the details of the reduced tax rates of Tax Deduction Source (TDS) & Tax Collection Source (TCS) on non-salaried payments: TDS levied on bank’s fixed deposit interest will be deducted at the rate of 7.5% instead of earlier rate of 10%. The contents of this article are solely for informational purpose. On detailed analysis, I come to know that CBDT has reduced the TDS/TCS rate in most of cases but not in all cases as explained in my compilation. For TCS, the rate of interest remains at 1%. As part of the initiative in improving liquidity owing to the COVID crisis, it has … Dividends accumulated from mutual fund investments, shares. Finance Minister Nirmala Sitharaman announced this in a press conference dated May 13, 2020. For example: TDS was deducted on 25th June and the due date for TDS Payment was 7th July. And, also there would be … Non-deposition of TDS: For non-deposition of TDS on time, interest @ 1.5% per month will be charged from date of deduction of TDS till date of payment of TDS. The government has also reduced the tax deduction at source (TDS) and tax collection at source (TCS) rates, so that taxpayers have more funds at their disposal. 3. Save your time and get all new posts and updates delivered to you in your Mailbox, Sections under which interest for various delays/ defaults need to be paid, Levy u/s 234E of the Income Tax Act, 1961 is a statutory levy and cannot be waived. As per the directives, no reduction of TDS & TCS rates, where tax is deductible at a higher rates or same rate because of  non-furnishing PAN Card or Adhar Card. Therefore, TDS on the amount paid or credited during the period from 14th May, 2020 to 31st March, 2021 shall be deducted at the reduced rates specified in the table in para 1 above. TDS Rate Chart for FY 2020-21 Pre & Post 14th May 2020, 2. TDS interest for late payment Note: TDS return filing is possible only after paying the interest. How will transactions of more than one buyer/seller be filed in Form 26QB - TDS on immovable property? Additionally, there was a 1% TDS charge applicable on payment for the acquisition of immovable property which is now reduced to 0.75%. 0.75% per month instead of 1/1.5 percent per month) will be charged for this period. Interest received apart from the security i.e Interest on Fixed deposit, Payment accumulated from Life insurance policy, Payments associated with repurchase of units by the UTI & Mutual funds, Commission based on Lotteries, prizes on games, Payment levied on Sub-contractor & contractor, 1% – for payments made to Individual/HUF2% – For payment made to others, 0.75% for payments made to Individual/HUF1.5% – for others, Payment for purchase of immovable property, Payment levied on rent of immovable propoerty by Individual or HUF(Crossing Rs50,000/month). Therefore, no late fee for Quarter-4 of FY 2019-20 will be charged if TDS return is filed by 30th June, 2020. The total interest amount payable will be Rs. Download Latest TDS Rate Chart for Financial Year 2020-21 and Assessment Year 2021-22. Update as on 14 May 2020 . However, if the sum remains unpaid after 30th June, then interest @ 1.5% will be charged. Conclusion. The CBDT said TDS on payment for life insurance policy has been reduced to 3.75% from the 5% earlier, while that on dividend and interest as well as rent for immovable property has been cut to … Getty Images. Thus, option (c) is the correct option. The actual deduction was on the 10th of June. For example, if the tax is required to be deducted at 20% under section 206AA of the Income-tax Act due to non-furnishing of PAN/Aadhaar, it shall be deducted at the rate of 20% and not at the rate of 15%. Transactions entered on or after May 14th 2020 will be subjected to the TDS & TCS at reduced rates for financial year 2020-21. The TCS and TDS Rate for Fy 2020-21 is reduced by 25% for the non-salaried defined payments  made to residents for the period of 14th May, 2020 to March 31st, 2021. Fees paid to Professional & Technical Service (FTS),Royalties etc. This concession in the rate shall be available for the tax deducted or collected between 14-05-2020 till 31-03-2021. by Individual and HUF, (d) Any other forest produce not being timber/tendu leaves, (f) Minerals, being coal or lignite or iron ore, Grant of license, lease, etc. The table of existing & new reduced TDS rates is as under: The government has lowered the TDS and TCS rates by 25% on non-salaried payments effective from May 14, 2020, till March 31, 2021. The finance minister today has announced the 20 Lakh crore stimulus package in which it was announced that the current TDS rates shall be reduced by 25% from tomorrow till March 31 2021. If you are looking for one, the article New reduced TDS Rate for Fy 2020-21 | Impact On The Tax Liability here will help you to get all the required information. Payment based on the deposit under national saving scheme, 25%- for payment made to Individuals/HUF30%- For payment made to others, 18.75%- for payment made to Individuals/HUF22.5%- For payment made to others, Compensation payment on acquisition of immovable property, Payment to commission, brokerage etc. (iii) Payment of such Tax or Levy should be paid on or before 30 th June, 2020 (or such other date as the Central Govt may notify). TDS on Dividend and interest and rent for immovable property has been reduced from 10% to 7.5%. Register / Track PAN Card Related Complain / Status, Fees and Penalty for Late Filing of TDS Returns, Steps for filing Rectification request on receipt of demand notice due to mis-match of Income Tax, TDS/TCS Rates Chart for A.Y. This would be for all payments from 14th May 2020 to 31st March 2021. 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