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5107/1992.

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..... re a little assistance from you can significantly improve the results through better compliance with the legal provisions by the offices under the State Government. Under the scheme of TDS, a person, at the time of making certain types of payments, is required to deduct income-tax at source and pay the sum deducted to the credit of the Central Government by the prescribed date. The most common e .....

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..... kings do not properly implement the provisions of TDS which results in substantial loss of revenue. The lapses range from total failure to deduct tax to short deduction of tax due to incorrect calculation. Sometimes tax is not deducted from interest paid on compensation for land acquisition. While the Income-tax Department will continue its efforts to enforce the TDS provisions strictly and intera .....

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