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Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Exemption u/s. 10(23C)(iiiad) - even if the assessee has not ...


Entities Can Claim Section 10(23C)(iiiad) Tax Exemption Without TDS Compliance on Rent Payments.

July 27, 2012

Case Laws     Income Tax     AT

Exemption u/s. 10(23C)(iiiad) - even if the assessee has not deposited the TDS on the payment of rent, but if the assessee has satisfied the requirement of section 10(23C)(iiiad) of the IT Act, then the assessee would be entitled for exemption. - AT

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