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    Employee’s Provident Fund and Misc. Provisions Act, 1952 regulates the procedure for employee registration along with other functions.

    If the employee is registered under Employees’ Provident Fund, he will be allotted with UAN (Universal Account Number) and One Employee need to have only one UAN. Like One Person one PAN (Permanent Account Number).

    For New Employee Registrations, Aadhaar details are mandatory. If Employee’s UAN is linked with his/her Aadhaar number then he can use many online services for withdrawal of PF and others, instead of going to Employees’ Provident Fund Offices.



    uChapterXVII of Income Tax Act,1961 (section190 to section 234F) deals with TDS provisions, i.e. applicability, compliance process, penalty clauses etc. Section 190 mandates deduction of Tax at source (TDS) in certain cases. 

    uSection203 of Income Tax Act mandates the Deductor of such tax to issue TDS Certificate to the Deductee as the proof of remittance to the Government, with in the certain time limit, which is explained in the later part of this article. 

    uThecertificate contains amount of Tax deducted, Remittance details, respective Assessment Year ,PAN and TAN details etc, which acts as proof for remittance of tax and helps in further verification process. 


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