TDS credit - Rule 37BA of the Rules - When to claim credit - the ...

Case Laws Income Tax

November 29, 2011

TDS credit - Rule 37BA of the Rules - When to claim credit - the year of allowance of credit for TDS stands addressed by the clear language of the provisions itself- allow credit for TDS against the corresponding income on its assessment, so that even the absence of section 199 would yield the said course.... - AT

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TDS credit - Rule 37BA of the Rules - When to claim credit - the ...

Case Laws Income Tax

November 29, 2011

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The Appellate Tribunal addressed two issues regarding TDS credit. Firstly, the Tribunal emphasized that income and TDS must align in any assessment year when income is...

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