Tag: TDS rates

Credit is to be allowed in respect of TDS made on higher amount of reimbursement than actually offered to tax

Undisputedly, the assessee company earned income of Rs. 4,65,00,000/- only by way of Engineering fees. Another amount of Rs 4,65,00,000/- had been received as tooling advance. This latter amount was… Read more »

No deduction in certain cases – specified payment under section 197A(1F)

SECTION 197A OF THE INCOME-TAX ACT, 1961 – DEDUCTION OF TAX AT SOURCE – NO DEDUCTION IN CERTAIN CASES – SPECIFIED PAYMENT UNDER SECTION 197A(1F) NOTIFICATION NO. 56/2012 [F. NO…. Read more »

DEDUCTORS MUST ENSURE CORRECT CREDIT OF TDS IN CORRECT PERSON

Deductors Must Comply with their Obligations to Ensure Correct Credit to Persons from Whose Income Tax is Deducted at Source. All deductors other than Government deductors must file their quarterly… Read more »