Levy of surcharge and education cess on TDS - Absence of PAN - ...

February 2, 2017

Case Laws Income Tax AT

Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s 206AA(1)(iii) has been brought on record by the Revenue - the action of the AO in levying the surcharge and education cess on the amount of TDS u/s 206AA(1)((iii) is incorrect - AT

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Levy of surcharge and education cess on TDS - Absence of PAN - ...

February 2, 2017

Case Laws Income Tax AT

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