TDS u/s 194A - interest paid to various members of the Society - ...

Amendment to Section 194A exempts co-op banks from TDS only after 2015; 2012-2013 remains unaffected.

February 4, 2021

Case Laws Income Tax HC

TDS u/s 194A - interest paid to various members of the Society - No doubt, by the Finance Act, 2015 which entered into force with effect from 01.06.2015, clause (v) of Section 194A(3) came to be amended and the exemption from application of provisions of subsection (1) of Section 194A was restricted to co-operative society other than a co-operative bank. - This subsequent amendment, will however not apply for the Assessment Year 2012-2013 - HC

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TDS u/s 194A - interest paid to various members of the Society - ...

Amendment to Section 194A exempts co-op banks from TDS only after 2015; 2012-2013 remains unaffected.

February 4, 2021

Case Laws Income Tax HC

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