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
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