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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

TDS u/s 192 - employee of Mahatma Gandhi University, kerala - ...


Kerala University Employee Classified as Government Staff, Exempt from TDS u/s 192 Due to State-Funded Benefits.

May 25, 2019

Case Laws     Income Tax     AT

TDS u/s 192 - employee of Mahatma Gandhi University, kerala - The salary, pension and retirement benefits are paid from the consolidated fund of the state government through the budget of the State - there exists an employer employee relationship between the government and the employee - provisions of section 10(10)(i), 10(10A) and 10(10AA) will be applicable as government employee - No TDS

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