TDS Not Required on Debenture Interest if No Income Accrued: Section 193 Clarification.

Non deduction of tax at source in respect of interest on debenture u/s 193 - Mere because of Provision made in the books of account as per Accounting Standards, where no income has accrued to or has been received by then debenture holders, TDS not required to be deducted - Assessee cannot be treated in default - AT .....

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