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Income Tax - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

Non-deduction of TDS u/s 194A - There is no discretion with the ...


No authority for CIT(A) to extend Form 15G/15H filing deadline beyond accounting year end for TDS u/s 194A.

October 5, 2012

Case Laws     Income Tax     AT

Non-deduction of TDS u/s 194A - There is no discretion with the CIT(A) to extend the time of filing of form No. 15G/15H beyond the last date of accounting year. - AT

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