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TDS return

Saswata Chatterjee (Student) (47 Points)

07 August 2020

what is 194JA and 194JB in case of tds return?

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Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 09 August 2020

194J(a) means Fees for Technical Services (not being professional services), royalty for sale, distribution or exhibition of cinematographic films and call centre ( @ 2%)

194J(b) means Fee for professional service or royalty etc. ( @ 10%)

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shahyar husain (1240 Points)
Replied 31 December 2020

Kindly help me with this. How do I claim my old TDS refund?

M Venkat (CA finalist) (456 Points)
Replied 18 January 2021

TDS refund can be claimed by filing the Income Tax return for that A.Y within the time limit as provided by the Income Tax department. There is no option to file the old Income tax returns in order to claim the TDS refund. However, if notice has been issued by the Assessing officer, then the return can be filed and accordingly refund can be claimed.