Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Application for NIL TDS Certificate u/s 197 (1) - since the ...

Case Laws     Income Tax

December 29, 2019

Application for NIL TDS Certificate u/s 197 (1) - since the petitioner requested the respondent to deduct the tax @ 4% + applicable surcharge & cess for the entire contractual revenues, revenue was justified in accepting the same and the petitioner cannot be permitted to resile there from, once the department has accepted petitioner’s proposal.

View Source

 


 

You may also like:

  1. 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)...

  2. 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 -...

  3. TDS u/s 195 - application for 'Nil TDS Certificate' has been rejected and the petitioner has been directed to deduct tax at source at the applicable rate - The 'make...

  4. 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...

  5. 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...

  6. Orders/certificates u/s 197 - rate of withholding tax - he petitioner, who is a non-resident and does not have a PE in India, claims that the subject income is “business...

  7. TDS u/s 195 - withholding of tax - PE in India - obligation to deduct TDS - As rightly held by the High Court, since the Appellant requested issuance of Certificate for...

  8. Verification Certificate - Certificate under provisions of rule 114(4) of Income Tax Rules, 1962

  9. Non deduction of TDS u/s 194A - payment exceeded the basic limit of taxation - in the absence of certificate u/s 197, the bank is obliged to deduct the TDS - AO has...

  10. The case pertains to the levy of interest u/s 234C for failure on the part of the payer to deduct tax deducted at source (TDS) u/ss 196D and 194LD. The key points are:...

  11. Application for NIL rate TDS deduction certificate u/s 197 - The High court noted that the project was in Bangladesh, and no part of it was situated in India. The...

  12. Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

  13. 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...

  14. Amendment of section 197. - Scope extended - where, in the case of any income of any person or sum payable to any person, the income-tax is required to be deducted at...

  15. Application for ‘Nil’ rate of tax deduction certificates u/s 197 - the application for revision u/s 264 of the Act would be in the nature of an Appeal from Caesar to...

 

Quick Updates:Latest Updates