Non deduction of TDS on guarantee commission paid to Bank - CBDT ...
CBDT Circular: No TDS Deduction Required on Guarantee Commission Paid to Banks, Retrospective Relief for Assessees u/s 40(a)(ia.
January 28, 2019
Case Laws Income Tax AT
Non deduction of TDS on guarantee commission paid to Bank - CBDT Circular removing the hardship in favour of the assessee has to be treated as retrospective - No disallowance u/s 40(a)(ia) can be made for non deduction of TDS.
View Source