TDS u/s 194A - interest paid to consumers on security deposit - ...

Debate on TDS Applicability for Small Interest Payments u/s 194A; Concerns Over Compliance on Minimal Amounts.

November 19, 2022

Case Laws Income Tax AT

TDS u/s 194A - interest paid to consumers on security deposit - Disallowance u/s. 40(a)(ia) ignoring the fact that average interest is merely Rs. 84/- per consumer and there will be large number of cases where interest amount paid on the security deposit may have been much below the prescribed limit for non-deduction of tax at source. - AT

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TDS u/s 194A - interest paid to consumers on security deposit - ...

Debate on TDS Applicability for Small Interest Payments u/s 194A; Concerns Over Compliance on Minimal Amounts.

November 19, 2022

Case Laws Income Tax AT

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