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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