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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

If the assessee or the deductee felt that no TDS or lower TDS ...


Assessees must obtain a certificate for no or reduced TDS; failure invalidates no TDS claims.

September 19, 2016

Case Laws     Income Tax     AT

If the assessee or the deductee felt that no TDS or lower TDS was deductible for any reason, they should have approached the payee to grant a certificate for no deduction of TDS or low deduction of TDS and since this was not done by the assessee or the payee, this contention is not acceptable that no TDS was deductible by the assessee company. - AT

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