Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

No tax can be recovered from the employer on account of short ...

Case Laws     Income Tax

February 6, 2014

No tax can be recovered from the employer on account of short deduction of tax at source (TDS) u/s 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer - AT

View Source

 


 

You may also like:

  1. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

  2. The assessee failed to file the original return of income, and the Assessing Officer initiated penalty proceedings for underreporting income. The assessee's authorized...

  3. TDS u/s 192 - Liability of tax deduction at source from the salary paid to teachers who are nuns or priests of the religious congregations - Chargeability to tax is not...

  4. Credit of the tax deducted at source (TDS) as TDS deducted by the employer - mis-match of tax deducted u/s 192 and the amount reflected in Form 26AS - The Court...

  5. TDS u/s 192 - non deduction of TDS on Cash medical benefit to employees - treating the assessee as, “assessee in default" - time limit for issue of notice u/s 201 - the...

  6. Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  7. This notification amends the Income-tax Rules, 1962. Key changes include: substituting references to "section 89(1)" with "section 89"; replacing Rule 26B to allow...

  8. Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

  9. TDS u/s 194H or 192 - Non deduction of TDS on provision for commission for the Chairman and the Managing Director (CMD) of the Company - Section 192 of the said Act,...

  10. TDS on salary - Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192

  11. TDS u/s 195 r.w.s. 192 - salary costs of a seconded employee - The employees in their capacity as employees of the assessee had to control and supervise the activities...

  12. Panelty U/s 271C - Short deduction of TDS - there was sufficient cause for short deduction of tax at source - No penalty in view of Section 273-B - HC

  13. Short-deduction of TDS - interest u/s 201(1) OR 201(1A) - non-deduction of TDS u/s 194A OR 192 - Assessee also could not substantiate that the employees have spent the...

  14. Tax Deduction at Source (TDS) on purchase of goods - FINANCE Bill, 2021

  15. Implementation of Tax Deduction at Source (TDS) under GST

 

Quick Updates:Latest Updates