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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

TDS on salary - Liability to deduct TDS on medical allowance – ...


TDS on Medical Allowances: Liability Limited to Actual Tax Obligation of the Individual Receiving the Salary.

January 28, 2014

Case Laws     Income Tax     AT

TDS on salary - Liability to deduct TDS on medical allowance – The liability of the person deducting tax at source cannot be greater than the liability of the person on whose behalf tax at source is deducted - AT

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