TDS u/s 194A - Associate Members of Co-operative Society - the ...

Case Laws Income Tax

January 22, 2021

TDS u/s 194A - Associate Members of Co-operative Society - the assessee is able to collect deposit from them and also lend the money to them. Hence, we are of the view that the associate members should be construed as “members” only for the purpose of sec.194A since the definition of the term “member” should be construed as given in sec. 2(f) of the Karnataka Co-operative Societies Act, 1959. - AT

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TDS u/s 194A - Associate Members of Co-operative Society - the ...

Case Laws Income Tax

January 22, 2021

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