Advance Tax, Tax deduction at Source – Test 4

Jab Tak Association published a magazine, in which Mr.Michael, a non-resident  athlete has written an article, in respect of which payment amounting  to Rs.5,00,000 is made to him. Determine the amount of TDS to be deducted u/s 194E (excluding surcharge and cess) ?

Mr.Lara, a non-resident sportsman, received Rs.2,25,000 for advertisement of a brand of JJ Ltd. Determine the amount of TDS to be deducted by JJ Ltd. u/s 194E (excluding surcharge and cess )?

ABC Associations credited the match participation fees amounting to Rs.1,00,000 to Mr.Aman, a non-resident sportsman on 31.12.2018. Actual payment was made on 31.08.2018. On which date, ABC Associations is liable to deduct TDS u/s 194E ?

XYZ  Associations paid Rs.10,00,000 to ABC Associations, a non-resident sports association  in relation to sports played in India. Determine the amount of TDS to be deducted u/s 194E (excluding surcharge and cess)?

Government paid Rs.2,000 standing to the credit of Mr.Maneet under National Saving Scheme. Determine the amount of TDS to be deducted u/s 194 EE ?

Government paid interest on the credit under National Saving Scheme to Individual amounting to Rs.10,000. Determine the amount of TDS to be deducted u/s 194EE?

Government paid interest on the credit under National Saving Scheme to Son of Suresh after death of Suresh amounting to Rs.15,000. Determine the amount of TDS to be deducted u/s 194EE?

Government paid interest amount to Rs.2,000 on the credit under National Saving Scheme to an Individual, who has provided Form 15G which does not contain PAN of such Individual. Determine the amount of TDS to be deducted u/s 194EE?

Government is required to pay interest on the credit under National Saving Scheme to an Individual. The amount of TDS to be deducted u/s 194EE shall be at the time of

AB Agency paid prizer money on lotery ticket to Mr. Raj amounting to Rs.15,000. Determine the amount of TDS to be deducted u/s 194G?

BB Agency paid prize money on lottery ticket to Mr.Sahil amounting to Rs.20,000. Determine the amount of TDS to be deducted u/s 194G?

Yomo Agency paid commission on lottery tickets to Mr.Surma amounting to Rs.23,600, Which also includes GST of Rs.3,600. Determine the amount of TDS to be deducted u/s 194G?

Yomo Agency paid commission on lottery tickets to Mr.Surma amounting to Rs.35,400, which also includes GST of Rs.5,400. Determine the amount on which TDS is required to be deducted u/s 194G ?

Hojo India paid commission amounting to Rs.25,000 on lottery tickets to an Individual who has not provide PAN but furnished a declaration on plain paper that his income is below Rs.2,50,000. Determine the amount of TDS to be deducted u/s 194G ?

Bojo India paid commission amounting to Rs.50,000 on lottery tickets to an Individual who has obtained lower withholding  tax certificate as per which his commission would be taxable at 1%. Determine the amount of TDS to be deducted u/s 194G?

Mr.Ram who is running a business of readymade showroom in Delhi paid commission on booking of flight tickets to Travel agent amounting to Rs.20,000. Determine the amount of TDS to be deducted u/s 194H during the PY 2018-19 when Mr.Ram is not liable for Tax Audit in preceding year ?

AGV India Pvt Ltd. paid commission to sales agent amounting to Rs.10,000. Determine the amount of TDS to be deducted u/s 194G?

Govo India Pvt Ltd. paid commission to sales agent amounting to Rs.20,000. Determine the amount of TDS to be deducted ?

RT India Pvt Ltd paid commission during the PY 2018-19 to an agent amounting to Rs.5,000. Determine the amount of TDS to be deducted u/s 194H when the remaining amount of commission to be paid during the PY 2018-19 is expected to be Rs.20,000 ?

BSNL paid commission to their public call office franchisee, amounting to Rs.40,000. Determine the amount of TDS to be deducted u/s 194H ?

Mr.Shyam is required to pay monthly rent of Rs.20,000 to his landlord during the PY 2018-19. Determine the amount of TDS to be deducted u/s 194-I, in case Mr.Shyam is not liable for tax Audit during AY 2018-19 ?

AGV India Pvt Ltd. has to pay yearly rent fr its official premises to Mr.Ram amounting to Rs.1,50,000. Determine the amount of TDS to be deducted u/s 194-I ?

IGOBO India Pvt. Ltd. has to pay yearly rent for its official premises to H India Private Ltd. amounting to Rs.2,00,000. Determine the amount of TDS to be deducted u/s 194-I ?

Gayoo India Private Ltd. has to pay yearly rent of Rs.5,00,000 to Mr.Anuj for machinery taken on hire during the PY 2018-19. Determine the amount of TDS to be deducted u/s 194-I?

Hobo India Pvt. Ltd. has to pay yearly rent of Rs.2,36,000 to UI India Private Ltd. for car taken on lease. Determine the amount of TDS to be deducted u/s 194-I, when such rent includes GST of Rs.36,000 ?

FOGO India Pvt Ltd. has to pay yearly rent for office to Mr.Robin, who is 65 years old amounting to Rs.2,00,000. Determine the amount of TDS to be deducted u/s 194H, when Mr. Robin has furnished Form 15H to the effect that tax on his estimated income would be Nil ?

Mr.Ankush has purchased a residential property in Delhi from Mr.Aman for Rs.40,00,000. Determine the amount of TDS to be deducted u/s 194-IA by Ankush ?

Mr.Kulwinder has purchased a rural agricultural land from Mr.Kisaan for Rs.60,00,000. Determine the amount of TDS to be deducted u/s 194-IA ?

Mr.Ibrahim has purchased a residential property from Mr.Joyo amounting to Rs.60,00,000. Mr.Ibrahim has deducted TDS of Rs.60,000 during April, 2018.Determine the due date for deposit of such TDS ?

Mr.Balram has purchased a residential property from Jalram amounting to Rs.70,00,000. Mr.Balram has deducted TDS of Rs.70,000 during March, 2019. Determine the due date for deposit of such TDS ?