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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Additions u/s 40a(ia) - Failure to deposit TDS before the due ...

Case Laws     Income Tax

November 23, 2019

Additions u/s 40a(ia) - Failure to deposit TDS before the due date for filing the return of income. - The said TDS was deducted on rental payment and paid to Government account on 05.10.2009 after the due date for filing the ITR - Deduction may be allowed during the next year but for the current year, additions confirmed.

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