TDS Credit - claim on the deferred Revenue - Rule 37BA(3)(ii) ...

TDS Credit Allocation for Deferred Revenue: Rule 37BA(3)(ii) Requires Apportionment Across Years Based on Income Assessment Ratio.

January 11, 2020

Case Laws Income Tax AT

TDS Credit - claim on the deferred Revenue - Rule 37BA(3)(ii) provides that where tax has been deducted at source and paid to Central Government and income is sustainable over a number of years, credit for tax deducted at source shall be allowed across those years in same proportion in which income is assessable to tax.

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TDS Credit - claim on the deferred Revenue - Rule 37BA(3)(ii) ...

TDS Credit Allocation for Deferred Revenue: Rule 37BA(3)(ii) Requires Apportionment Across Years Based on Income Assessment Ratio.

January 11, 2020

Case Laws Income Tax AT

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