TDS - Procedure for Deduction / challan / Return / Certificates

1: Deduct correct TDS

1. Salaries
2. Non Salaries
3. Consequences of not making Tax deduction

2: Make correct challan/payment

1. Points to be considered before making a payment
2. Steps to make a payment

3: Verify a paid challan

1. What is CIN?
2. If banks does not provide a Proper CIN?
3. Steps to verify the challan

4: Verify deductee / Employee PAN

1. Verifying a PAN
2. Steps To verify the PAN
3. Letter to missing/Wrong PAN deductees
4. Consequences of wrongly quoting a PAN

5: Deduction-to-payment verification

1. Points to be noted while verifying Deduction-to-payment

6: Prepare correct statement

1. Deductor
2. Deductee
3. Valid PAN Percentage
4. Deductions
5. Salary details
6. Challan Details
7. Challan and Deduction link

7: Submitting a Regular Return

1. What the law says?
2. Type of submission
3. Return not accepted by TIN FC
4. Form 27A

8: Due dates for filing of TDS/TCS returns

1. Late filing consequences

9: Verify submitted return

1. PRN or RRR number
2. Login
3. Verification
4. Action after verification
5. Analyzing the challan status and further action

10: Inconsistencies in TDS returns

1. Notice from DGIT [Systems]
2. Content of Notice
3. How to verify the inconsistencies

11: Correction in regular return

1. Correction Statement
2. Types of Corrections
3. General Notes on Correction Statement

12: Submit a correction statement

1. Procedure to submit
2. Return not accepted by TIN FC
3. Batches in the Correction

13: Verify a correction statement

1. Login
2. Verification

14: TDS register maintenance

1. Types of registers

15: Issue TDS certificate

1. TDS certificates
2. How it will be useful
3. Compulsion/Optional
4. Types of TDS certificates
5. Issuing the certificate
6. Covering Letter

16: Prepare ITR

1. ITR-1
2. ITR-2
3. Other ITR forms