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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Rectification u/s 154 - Credit for Tax Deducted at Source (TDS) ...

Case Laws     Income Tax

January 18, 2023

Rectification u/s 154 - Credit for Tax Deducted at Source (TDS) as deducted in respect of the Transferor Company - scheme of arrangement of amalgamation - respondent no.1 shall consider whether it is feasible to modify its software to show the credit of TDS in similar cases where schemes of amalgamation, demerger or arrangement are sanctioned by the concerned authority. - HC

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