Section 40(a)(iv) - Provident Fund payment without Tax deduction at Source

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..... vident Fund payment without Tax deduction at Source Any payment to a provident fund is not deductible if the assessee has not made effective arrangements to secure that tax shall be deducted at source .....

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..... mplied with, it was held that this constituted effective arrangement contemplated in section 40(a)(iv) . [ CIT, DELHI VERSUS DELHI CLOTH AND GENERAL MILLS COMPANY LIMITED [ 1980 (5) TMI 19 - DELHI HIG .....

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