Year end provision - non deduction of tds - assessee in default ...
Identifiable Party Requires TDS Deduction; No TDS Needed When Party is Unidentifiable. Assessee May Be in Default Otherwise.
January 13, 2017
Case Laws Income Tax AT
Year end provision - non deduction of tds - assessee in default - in the case of the year end provision where the party/payee is identifiable, the TDS is to be deducted and where the party is not identifiable, no TDS is deductible. - AT
View Source