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Income Tax - Highlights / Catch Notes

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TDS u/s 194C - Disallowance u/s 40(a)(ia) - non submission of ...


Non-submission of Form 15G/15H doesn't automatically disallow expenses u/s 40(a)(ia) of Income Tax Act.

June 15, 2018

Case Laws     Income Tax     AT

TDS u/s 194C - Disallowance u/s 40(a)(ia) - non submission of forms/ declarations in the office of Chief Commissioner/ Commissioner as prescribed U/s 191A(2) - non production of Form 15G/15H - non production of Form 15G/15H would not lead to disallowance U/s 40(a)(ia).

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