Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Tax Deduction At Source (Section 36A)

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... along with interest for delayed payment 4 [(2) Person who has deducted the tax under sub-section (1) of section 36A shall issue a certificate for deduction of tax in Form DVAT-43 . Such certificate shall be issued in quadruplicate. The person who has deducted the tax is liable to deposit the same before the expiry of fifteen days following the month in which such deduction is made and shall furni .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rter. (5) An application for amendment and/or cancellation to an existing registration shall be made in Form DVAT-45A electronically, on the department website.] ---------------------------------------- Notes:- 1. Substituted vide 28 days vide Notification No.F. 3(59)/Fin (T E)/2005-06/923Kha, dated 30.11.2005 . w.e.f. 30.11.2005. 2. Substituted vide Notification No.F.3(22)/Fin.(T E)/2006-07/dsfte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hall be attached along with the return of Tax Deduction at Source (T.D.S) as prescribed in sub-rule (4) of this Rule. The third copy thereof shall be retained by him for his records. 5. Sub-Rule 4 substituted and Sub-rule 5 inserted vide NOTIFICATION No. F. 3(4)/Fin.(Rev-I)/2013-14/ Dsvi/519 dated 09/07/2013 before it was read as, (4) Every person deducting tax shall be required to file a Tax Dedu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates