Interest Liability for TDS Assessee-in-Default
A TAN holder who fails to deduct whole or any part of the tax at source is treated as an assessee-in-default. But, as per provision in section 201 the TAN… Read more »
Tag: section 201
Interest Liability for TDS Assessee-in-Default
A TAN holder who fails to deduct whole or any part of the tax at source is treated as an assessee-in-default. But, as per provision in section 201 the TAN… Read more »
Budget 2019 – Relaxation of Section 201 in respect of payments to non-residents
If the deductor fails to deduct whole or any part of the tax or he fails to deposit the tax to credit of Central Govt. he will be considered to… Read more »
Interest Liability for TDS Assessee-in-Default
A TAN holder who fails to deduct whole or any part of the tax at source is treated as an assessee-in-default. But, as per provision in section 201 the TAN… Read more »
Non-Deduction of TDS owing to bonafide belief by Deductor – Judgement/Order
Ms Karnataka Power Transmission Corpn. Ltd. Vs ITO (OSD) (TDS) (ITAT Bangalore) FACTS – Karnataka Power Transmission Corporation Ltd. paid cash equivalent of unutilized leave at the time of retirement… Read more »
How to calculate the Interest for delay in payment of TDS?
If any person who after deducting tax at source fails to pay, the whole or any part of the tax to the credit of the Government as per section 201,… Read more »