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 August 2015 Year 2015 This

TDS u/s 192 - the voluntary foregoing of the income in favour of ...


Court Rules Voluntary Income Foregoing for Religious Congregations Requires TDS Deduction u/s 192.

August 12, 2015

Case Laws     Income Tax     HC

TDS u/s 192 - the voluntary foregoing of the income in favour of the religious congregation of which they were members, was an instance of application of income and not a diversion of income by overriding title - TDS requires to be deducted - HC

View Source

 


 

You may also like:

  1. The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

  2. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

  3. Payment on transfer of virtual digital asset - Amends various rules i.e. Due Date of payment of TDS (Rule 30) - Certificate of TDS (Rule 31) - Quarterly statement /...

  4. The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

  5. The High Court held that the Land Acquisition Officer (LAO) cannot be penalized u/s 201 and 201(1A) of the Income Tax Act, 1961 for non-deduction of TDS on compensation...

  6. TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

  7. Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

  8. The Madras High Court considered the issue of personal hearing notice u/s FEMA 1999. The Court held that Rule 4(3) does not require the reasoned opinion to be...

  9. Service Tax Voluntary Compliance Encouragement Rules, 2013 [VCES] Notified

  10. Allowance of Tax Deducted at Source (TDS) claimed by a "Kaccha Aaratiya" (commission agent) engaged in selling agricultural produce on behalf of farmers. The key points...

  11. The High Court declined to issue general directions to all Motor Accident Claims Tribunals in Gujarat regarding the uniform procedure for deduction of TDS in MACP...

  12. Denial of TDS credit - TDS is not reflected in Form No. 26AS of the assessee - Credit of TDS which was not deductible - We find from updated Form 26AS of the assessee,...

  13. Two key issues: 1) Assessment of rental income received by co-owners as income of an Association of Persons (AOP), and 2) Treatment of income from letting out a plinth...

  14. 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...

  15. Forms or modes of investment or deposits by a charitable or religious trust or institution - Rule 17C of the Income-tax Rules, 1962 as amended

 

Quick Updates:Latest Updates