Deduction/Non-deduction of TDS in SCSS accounts in CBS post offices – Deptt. of Posts order dated 15.09.2021
|
CIF level |
Account level |
TES Recovery based on total interest payable for all the accounts under a CIF |
|
NOTAX |
TDS/No Tax |
NIL (Incorrect as per ruling) |
|
NOPAN |
TDS |
20% |
|
NOPAN |
No Tax (15H/15G) |
NIL |
|
NOPNS |
TDS |
20% |
|
NOPNS |
No Tax (15H/15G) |
NIL |
|
TDSNR |
TDS |
10% (if interest>10000 per annum) |
|
TDSNR |
No Tax (15H/15G) |
NIL |
|
TDSNS |
TDS |
10% (if interest>50000 per annum) |
|
TDSNS |
No Tax (15H/15G) |
NIL |
