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Income Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Short-deduction of tax at source (TDS) - if the assessee ...


Taxpayer Not in Default for Deducting Tax at Certificate Rate, Even if Payments Exceed Certificate Amount.

October 10, 2020

Case Laws     Income Tax     AT

Short-deduction of tax at source (TDS) - if the assessee continues to deduct tax at the rate specified in the certificate, even, in respect of payment made over and above the sum specified in the certificate, it cannot be treated as assessee in default for short deduction of tax - AT

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