Levy of interest U/s. 201A for non deduction of TDS - 90% of the ...

Interest Levied on 10% TDS Shortfall for Hospitals; Section 201A Applies Until Deductees File Returns.

November 28, 2019

Case Laws Income Tax AT

Levy of interest U/s. 201A for non deduction of TDS - 90% of the advanced tax must have been paid by those hospitals and therefore we direct the Assessing Officer to levy the interest on the shortfall of 10% of TDS amount up to the date of filing of returns by the deductees U/s.201(1A).

View Source

← Previous Next →

Levy of interest U/s. 201A for non deduction of TDS - 90% of the ...

Interest Levied on 10% TDS Shortfall for Hospitals; Section 201A Applies Until Deductees File Returns.

November 28, 2019

Case Laws Income Tax AT

You may also like:

Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT

Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

Levy of interest u/s. 201(1A) - period of interest liability - TDS demand was deleted on ground that deductees/parties have reflected the receipts in their income -...

Denial of benefit of lower 22% tax rate u/s 115BAA due to delay in filing Form 10-IC by petitioner. Petitioner filed return of income in ITR-6 form, exercising option...

Levy of penalty u/s. 272A(2)(k) - belated filing of TDS returns u/s. 200(3) r.w.r. 31A - there is reasonable cause in not filing its TDS returns within prescribed time -...

Penalty u/s 234E - delay in filling of TDS return - Contention of the AR that since the TDS statement pertains to the period i.e for the financial year 2013-14(1st...

Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

Levying penalty u/s 272A(2)(k) for late filing of TDS returns - the ‘Person Responsible’ had a bonafide reason for the delay in filing TDS returns - No penalty.

Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that...

Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Companies - Condonation of delay in filing of Form No. 10-IC by the assessee - The Appellate Tribunal...

The Tribunal held that late filing fee u/s 234E was not leviable on the assessee. The assessee had filed the relevant return within the due date on 22.10.2021, which was...

Levy of fee u/s 234E for late filing of quarterly e-TDS returns u/s 200(3) - admittedly all the TDS returns has been filed and processed by the TDS, CPC before 1.6.2015....

Interest u/s 234B - shortfall in TDS deduction at the payer's end - shortfall in advance tax at assessee's end - payee/deductee whose payments have already been...

Non est TDS return - appeal against charging of interest u/s 234E - fee should be paid u/s 234E before the return of TDS is filed u/s. 200(3) - This provision does not...

Charging interest u/s 234A, 234B and 234C - late filing of return of income - CIT(A) was not right in levying interest under Section 234A of the Act when the return was...

Quick Updates: