Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

TDS u/s 194A - assessee in default - failure to upload Form ...


Assessee Not in Default for Incorrect Form 15G/15H Upload Despite Non-Compliance with Section 194A Tax Deduction Rules.

March 27, 2023

Case Laws     Income Tax     AT

TDS u/s 194A - assessee in default - failure to upload Form 15G/15H of the depositors in roper format - Considering the fact that the assessee has not deducted tax at source u/s 194A of the Act after receiving the physical copies of Form 15G & 15H, it should not be considered as an assessee in default. - AT

View Source

 


 

You may also like:

  1. Disallowance of interest paid on unsecured loans - Non-deduction of TDS - Once Form No. 15G & 15H are duly submitted by the assessee before the department, then assessee...

  2. Non-deduction of TDS - When the assessee has submitted necessary declaration in Form Nos.15G/15H for non-deduction of TDS and also for reversal of TDS deduction on...

  3. TDS u/s 194C - Disallowance u/s 40(a)(ia) - non submission of forms/ declarations in the office of Chief Commissioner/ Commissioner as prescribed U/s 191A(2) - non...

  4. Non-deduction of TDS - Disallowing u/s. 40(a)(ia) - If the AO accepts the contention of assessee that expenditure was capitalized, then there is no necessity to examine...

  5. Simplification of procedure for Form No. 15G & 15H - Clarifications - Notification

  6. Relaxation for Furnishing of UID in case of Form 15G/ 15H for certain quarters - Circular

  7. TDS - Late furnishing of Form 15G/15H - When assessee was well aware that recipients had no taxable income, just because the declarations in Form 15G/H were obtained...

  8. Belated filing of non-deduction forms 15G/15H under Rule 29C – amount can not be disallowed u/s 40(a)(ia) for non deduction of TDS - AT

  9. Denial of benefit u/s 115BAA - while filing its return of income as it was unable to upload Form 10-IC due to technical glitches - Scope of CBDT circular - Despite the...

  10. Disallowance u/s 40(a)(ia) - TDS - Non deposition / submission of Form 15H / 15G is not a ground to disallow expense u/s 40(a)(ia) - AT

  11. Disallowance u/s 40(a)(ia) for late filing of Forms 15G and 15H is not justified. Even if the assessee fails to furnish the declaration forms before the concerned...

  12. Assessee's claim for foreign tax credit u/s 90 allowed despite delay in filing Form No. 67 after due date of filing return u/s 139(1). Delay in filing Form 67 cannot...

  13. Penalty u/s 271BA - admittedly the assessee failed to upload Form No. 3CEB in terms of the statutory requirement - Specified Domestic Transaction - Assessee contended...

  14. Order u/s 119 of the Income tax act, 1961 (the Act) regarding submission of Form 15G and 15H for Financial Year 2020-21 - Order-Instruction

  15. Disallowance u/s 40(a)(ia) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of...

 

Quick Updates:Latest Updates