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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

TDS u/s 192 - when the amount does not result in a direct ...


TDS Not Required u/s 192 for Future Contingency Benefits, Says Authority for Advance Rulings (AAR).

May 20, 2014

Case Laws     Income Tax     AAR

TDS u/s 192 - when the amount does not result in a direct present benefit to the employee who does not enjoy it, but assures him a future benefit, in the event of contingency - no TDS is required - AAR

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