{"id":12943,"date":"2020-06-22T09:08:31","date_gmt":"2020-06-22T09:08:31","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=12943"},"modified":"2024-06-03T14:08:38","modified_gmt":"2024-06-03T08:38:38","slug":"tds-amendments-under-finance-act-2020","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/tds-amendments-under-finance-act-2020\/","title":{"rendered":"TDS Amendments under Finance Act, 2020"},"content":{"rendered":"<table id=\"Introduction\" style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 20px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Content<\/strong><\/p>\n<p><a href=\"#Introduction\">Introduction<\/a><\/p>\n<p><a href=\"#Amendments\">Amendments<\/a><\/p>\n<p><a href=\"#applicability\">Non applicability of Section 194O (TDS on payment made to E-commerce operator)<\/a><\/p>\n<p><a href=\"#Changes\">Changes in section 194A\/ 194C\/ 194H\/ 194I\/ 194J<\/a><\/p>\n<ul>\n<li><a href=\"#individual\">\u00a0In case of individual or HUF<\/a><\/li>\n<li><a href=\"#cooperative\">In case of cooperative societies<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"Amendments\" style=\"font-size: 20px !important; color: #1e82b6;\">Introduction<\/h3>\n<p style=\"text-align: justify;\">The Honourable Finance Minister, Nirmala Sitaraman introduced the varied alternations in existing tax structure of India under the Finance Act, 2020. Some prima facie amendments were brought into effect like the direct tax slab rate, <a href=\"https:\/\/www.cagmc.com\/tds-returns\/\">TDS<\/a> rates, residential status, changes in major section like 44AB, 43CA, 50C etc being implemented from 1<sup>st<\/sup> April,2020. In this column of learning we are going to discuss the various amendments in TDS sections. Tax deduction at source is a method of recovering income tax from the assessee in the previous year. This withholds its importance from the various decades guiding government about the various transactions during a year at the side of it serving the revenue purpose.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-15174 size-full aligncenter\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-Amendments-under-Finance-Act-2020-1.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-Amendments-under-Finance-Act-2020-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-Amendments-under-Finance-Act-2020-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-Amendments-under-Finance-Act-2020-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-Amendments-under-Finance-Act-2020-1-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-Amendments-under-Finance-Act-2020-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-Amendments-under-Finance-Act-2020-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-Amendments-under-Finance-Act-2020-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>&#8216;<\/p>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">Amendments<\/h3>\n<table style=\"border: 1px solid #dddddd; text-align: left; margin-top: 1px; margin-bottom: 20px; width: 100% !important;\">\n<tbody>\n<tr>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px; width: 8%;\"><strong>section<\/strong><\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px; width: 15%;\"><strong>Nature of payment <\/strong><\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px; width: 20%;\"><strong>Threshold limit for deduction of tax at source<\/strong><\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px; width: 15%;\"><strong>payer<\/strong><\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px; width: 7%;\"><strong>Payee<\/strong><\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px; width: 20%;\"><strong>Revised Rate of TDS<\/strong><\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px; width: 15%;\"><strong>Previous rate of TDS<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>194<\/strong><\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Payment of dividend by Indian companies<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Dividend amount exceeds Rs 5000 during the financial year in any mode i.e., cash or cheque etc.<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Indian companies<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Shareholders ( resident of India )<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">10 %<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">10%(with the monetary limit of Rs 2500)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>194 J<\/strong><\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Fees for professional or technical services\/ royalty\/ non compete fees\/ director\u2019s remuneration<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">&gt;Rs 30000 in a financial year, for each category of income. However, this limit does not apply in case of payment made to director of a company.<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person, other than an individual or HUF; however, in case of fees for professional or technical services paid or credited, individual\/ HUF whose total sales, gross receipts or turnover from business or profession exceed the limits specified u\/s 44AB in the immediately preceding F.Y.\u00a0 Is liable to deduct tax under 194 J) except where fees for professional services is credited or paid exclusively for his personal purposes.<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any resident<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">2 % payee engaged only in the business of operation of call centre and in case of fees for technical services (not being the professional royalty in consideration of sale, distribution or exhibition of cinematographic film).<\/p>\n<p>10% for others.<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">2% payee engaged only in the business of operation of call centre.<\/p>\n<p>10 % for others.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>194 K <\/strong><\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any amount paid by mutual funds<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any income in respect of<\/p>\n<p>\u00b7\u00a0\u00a0\u00a0\u00a0 Units of mutual funds as per section10(23D)<\/p>\n<p>\u00b7\u00a0\u00a0 Units from administrator<\/p>\n<p>\u00b7\u00a0 Units from specified company.<\/p>\n<p>Dividend amount exceeding Rs 5000 during F.Y.<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person responsible for paying any income in respect of units.<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any resident<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">10 %<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>194 O <\/strong><\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">\u00a0Payment made by e- commerce operator to the participant<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any payment made by e- commerce to the participant, where the annual amount paid or credited exceeds Rs 5 lakhs.<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">e- commerce operator<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any participant<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">1 % at the time of credit of such amount to the account of the payee or at the time of payment, whichever is earlier.<\/td>\n<td style=\"padding: 5px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">&#8211;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p id=\"applicability\" style=\"text-align: justify;\">**NOTE: Section 206AA requires furnishing of <a href=\"https:\/\/www.bankbazaar.com\/pan-card.html\" target=\"_blank\" rel=\"noopener\">PAN<\/a> by the deductee to the deductor, failing which the deductor has to deduct tax at the higher of the following rates, namely-<\/p>\n<ul>\n<li>At the rate specified in the relevant provisions of the Income Tax Act, 1961; or<\/li>\n<li>At the rate or rates in force; or<\/li>\n<li>At the rate of 20 % (in case of section 194O has been changed to 5% from 20% as per Finance Act 2020).<\/li>\n<\/ul>\n<h3 id=\"changes\" style=\"font-size: 20px !important; color: #1e82b6;\">Non applicability of Section 194O (TDS on payment made to E-commerce operator)<\/h3>\n<p style=\"text-align: justify;\">The provisions of this section will not apply to E-commerce participant if he happens to be an individual or HUF and his gross amount of sales or services or both through such e-commerce operator does not exceeds Rs 5 lakhs during a financial year, provided he furnishes PAN or Aadhaar number.<\/p>\n<h3 id=\"individual\" style=\"font-size: 20px !important; color: #1e82b6;\">Changes in section 194A\/ 194C\/ 194H\/ 194I\/ 194J<\/h3>\n<p>Being the other provisions intact, applicability for payer has changed:<\/p>\n<ul>\n<li id=\"cooperative\"><strong>In case of individual or HUF<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Having business, whose turnover is more than Rs 1,00,00,000 in a financial year immediately preceding financial year in which such amount is levy for TDS is paid or credited and;<\/p>\n<p style=\"text-align: justify;\">Having professional receipts more than Rs 50, 00,000 in a financial year immediately preceding financial year in which such amount is levy for TDS is paid or credited, is required to deduct TDS.<\/p>\n<ul>\n<li><strong>In case of cooperative societies <\/strong><\/li>\n<\/ul>\n<p>The scope for payment of interest has augmented for the section 194A<\/p>\n<p style=\"text-align: justify;\">If the total sales, gross receipts or turnover of the former crossovers Rs 50 crore during a financial year immediately preceding financial year and the amount of interest paid or to be credited during the financial year exceeds Rs 40000, so in this case the society will be liable to deduct tax at 10% at the time of credit of such amount to the account of the payee or at the time of payment, whichever is earlier.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Introduction Amendments Non applicability of Section 194O (TDS on payment made to E-commerce operator) Changes in section 194A\/ 194C\/ [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15174,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TDS Amendments under Finance Act 2020 - Goyal Mangal &amp; 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