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 April 2014 Year 2014 This

Scope of salary for the purpose of TDS – the conveyance ...


Conveyance Allowance is Taxable Under 'Salary' for TDS; Cannot Be Excluded in TDS Calculations.

April 8, 2014

Case Laws     Income Tax     HC

Scope of salary for the purpose of TDS – the conveyance allowance is clearly taxable under the head 'Salary' - conveyance allowance paid cannot be excluded from salary, while computing TDS - HC

View Source

 


 

You may also like:

  1. TDS u/s 192 - salary - conveyance allowance and additional conveyance allowance received by the DO of LIC was permissible deduction under Section 10(14)

  2. Value of perquisite - Conveyance allowance/additional conveyance allowance to be included in salary or not in the hands of DO of the LIC - expenditures have to be...

  3. Enhancements in TDS module and Processing of 4th quarter of Salary TDS returns - instruction no. 28

  4. 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...

  5. Levy of GST - Reverse Charge Mechanism - salary paid to Director of the company who is paid salary as per employment contract, after deduction of TDS as well as PF -...

  6. Salary income - Daily transport allowance increased to ₹ 10,000 from ₹ 6,000

  7. TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s...

  8. Levy of tax on lotteries - Valuation - when prize paid by the distributor/agent is not contemplated to be excluded from the value of taxable supply, we are not persuaded...

  9. TDS on Perquisites - Payment of conveyance allowance to Development Officers of LIC of India are salaried persons - LIC is not competent to determine the allowances...

  10. Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the...

  11. Taxability of salary income earned by non-residents from Indian companies. In this Judgement, it was determined that under Section 9(1)(ii) of the Income Tax Act, salary...

  12. The ITAT ruled that the salary received by the assessee for an international assignment to the UK, being a resident of the UK and a non-resident of India, is not taxable...

  13. TDS - u/s 194J and u/s 195 - payment by way of reimbursement to member companies, allowances paid to resident and non-resident personnel and payment to foreign agents -...

  14. Income Taxable in India - Salary - foreign assignment allowance received by the assessee for the services rendered outside India - the foreign assignment allowance that...

  15. TDS u/s 192 - TDS - Salary - reimbursement/ payments made to employees under the head of uniform allowance - Whether the employee is able to substantiate his claim to...

 

Quick Updates:Latest Updates