Assessees must obtain a certificate for no or reduced TDS; failure invalidates no TDS claims.

If the assessee or the deductee felt that no TDS or lower TDS was deductible for any reason, they should have approached the payee to grant a certificate for no deduction of TDS or low deduction of TDS and since this was not done by the assessee or the payee, this contention is not acceptable that no TDS was deductible by the assessee company. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X