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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

No doubt, if the person (payer) who had to make payments to the ...

Case Laws     Income Tax

April 10, 2017

No doubt, if the person (payer) who had to make payments to the non-resident had defaulted in deducting the tax at source from such payments, the non- resident is not absolved from payment of taxes thereupon. However, in such a case, the non-resident is liable to pay tax and the question of payment of advance tax would not arise. - No interest liability u/s 234B - AT

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