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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Writ against order of department rejecting issuance of ...

Case Laws     Income Tax

May 8, 2019

Writ against order of department rejecting issuance of certificate u/s 197 - who obtains a certificate u/s 197 for no deduction of tax at source or for deduction of tax at low rate would be to receive full payment from the payer without exposing the payer to the possibility of being declared as deemed defaulter - adequate protection of recovery of the possible tax component is necessary for balancing the equities

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  1. Income Tax: To facilitate ease of doing business and reduce compliance burden, it is proposed to amend section 197 to bring section 194Q (tax deduction on purchase of...

  2. Non issuance of Tax Deduction Certificate (TDC) u/s 197 - AO had rejected the application as the assessee had violated the provisions of TDS and proceedings under...

  3. Issuance of Certificate for Nill Rate of TDS u/s 197 - AO refused to issue the certificate on the ground that the FTD of CBDT had informed that no request for inclusion...

  4. TDS on certain income from units of a business trust u/s 194LBA - This budget removes the difficulty of obtaining certificate of lower deduction rate u/s 197, w.e.f. 1st...

  5. The case involved a dispute over short collection of TDS due to lower TDS certificates with different TANs issued by deductees. The Central Processing Centre (CPC)...

  6. No deduction of tax certificate u/s 197 - No reasons were assigned as to why the application of the petitioner has been rejected - matter remanded back for re-consideration - HC

  7. Issue of low TDS certificate u/s 197(1) - fixing the rate of deduction of TDS at 4% instead of 1% as was fixed for earlier years - prior to issuance of a certificate u/s...

  8. Issuance of no deduction certificate u/s 197 - the certificate ought to have been given to the petitioner during the financial year 2009-10 and the Department cannot...

  9. Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -...

  10. Short deduction of tax at source over and above the amount specified in the lower TDS certificate - scope of certificate issued u/s 197 - if the assessee continues to...

  11. Obtain the Declaration Forms or Certificate electronically through website for the year 2012-13 - Notification

  12. Simplification of procedure and standardization of formats of documents for issuance of duplicate securities certificates - Circular

  13. Retrospective Issuance of Certificates of Origin under India's Trade Agreements - Trade Notice

  14. Online filing and Issuance of Preferential Certificate of Origin through the Common Digital Platform

  15. Export Data Processing and Monitoring System (EDPMS) - Issuance of Electronic Bank Realisation Certificate (eBRC) - FEMA

 

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