TDS u/s 195 - Demand u/s 201(1) and interest charged u/s 201(1A) ...

Tax Deduction Required for Year-End Commission to Non-Residents; Case Sent Back for Review u/s 195.

April 18, 2022

Case Laws Income Tax AT

TDS u/s 195 - Demand u/s 201(1) and interest charged u/s 201(1A) - the year-end provisions made by the assessee included “Commission payable to non-residents”, which is liable for deduction of tax at source u/s 195 of the Act. The provisions of sec.195 are triggered only if that payment is chargeable under the provisions of Income tax Act. We notice that the assessee has not furnished any detail to the AO/CIT(A) with regard to the applicability or otherwise of provisions of sec.195 to the above said payment. - Matter restored back - AT

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TDS u/s 195 - Demand u/s 201(1) and interest charged u/s 201(1A) ...

Tax Deduction Required for Year-End Commission to Non-Residents; Case Sent Back for Review u/s 195.

April 18, 2022

Case Laws Income Tax AT

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