Assessee in default - TDS u/s 194A - interest paid/credited to ...

Case Laws Income Tax

September 16, 2023

Assessee in default - TDS u/s 194A - interest paid/credited to its customers - Interest other than interest on securities - In order to treat a person as assessee in default, firstly, there should be an obligation to deduct tax at source and despite such obligation, the person fails to deduct tax at source or pay after such deduction and further the payee has also not paid tax directly. - AT

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Assessee in default - TDS u/s 194A - interest paid/credited to ...

Case Laws Income Tax

September 16, 2023

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