Tcs Appraisal 2019
5% 194LA Payment of Compensation on acquisition of immovable property 10% 7. 5% 194LBA(1) Payment of income by Business trust 10% 7. 5% 194LBB(i) Payment of income by Investment fund 10% 7. 5% 194LBC(1) Income by securitisation trust 25% (Individual/HUF)30% (Others) 18. 75% (Individual/HUF)22. 5% (Others) 194M Payment to commission, brokerage etc. by Individual and HUF 5% 3. 75% 194-O TDS on e-commerce participants 1%(w. f. 1. 10. 2020) 0. 75% 2. Further, the rate of Tax Collection at Source (TCS) for the following specified receipts has also been reduced by 25% for the period from 14th May, 2020 to 31st March, 2021:- Amendments introduced in 2019 budget. Section Nature Pre- amendment Post amendment 194A Interest Payment from Bank Limit of Rs. 10, 000 Limit of 40, 000 194I Rent Payment Limit of Rs. 180, 000 Limit of Rs. 240, 000 TDS is to be deducted on payment made as prescribed by Income Tax Act by persons who are liable to deduct TDS.
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At Trinity College School, the Advanced Placement (AP) program offers an opportunity for enrichment, through a broad range of courses, to students who are motivated in a given subject area and who possess the learning skills to support advanced-level courses. In May 2019, 171 TCS Senior School students joined the millions of students worldwide to write the College Board AP examinations. The AP exams test students' ability to perform in university level courses. They are scored on a scale from 1 to 5, with a grade of 3 indicating that the student is "qualified" and 5 indicating that the student is "extremely well qualified" at the university level in a given subject. In 2019, TCS students wrote a total of 287 examinations, producing excellent results, with 17. 4% of our students earning the top grade of 5 and 82% of our AP candidates earning a grade of 3 or better. Of particular note this year, with the ICS2O course becoming mandatory for all Grade 9 students and the AP Computer Principles extension opportunity made available, we had a record high number of students writing the 2019 AP Computer Principles exam.
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ADAPTING TO CHANGE Every vertical has been asked to identify senior staff who have not been very productive, say sources Those under the scanner are above the rank of consultant - senior consultant, principal consultant, vice-presidents The firm is also pulling back staff from onsite locations, especially those whose roles are not being considered critical According to one executive, who did not wish to be named, the employees are being evaluated under two criteria - how critical his or her role is and how much revenue he or she has been able to generate for the company. The company is also pulling back staff from onsite locations, especially those whose roles are not being considered as critical. The restructuring, however, will not have any impact on the hiring of junior-level employees and freshers, added the executive. When contacted, a TCS spokesperson said: "As a performance-driven company, workforce optimisation is a continuous process, which happens throughout the year, taking into account employee performance, business needs, and people aspirations.
For example, if the tax is required to be deducted at 20% under section 206AA of the Income-tax Act due to non-furnishing of PAN/Aadhaar, it shall be deducted at the rate of 20% and not at the rate of 15%. 5. Legislative amendments in this regard shall be proposed in due course.
Awards and Recognition: TCS has won 2010 SAP pinnacle award. TCS has also won 2009-Utility Industry Achievement Awards.