The District Inspector of Schools wrongly deducted income tax at ...

TDS: District Inspector deducted too much tax from salary arrears, blaming tax confusion. Court orders inquiry into incompetence.

Case Laws Income Tax

August 7, 2024

The District Inspector of Schools wrongly deducted income tax at 30% from arrears paid on salary due to a misunderstanding of tax rates. Finance and Accounts Officer claimed the error was due to misinterpretation and clarified her role as advisory. High Court found the conduct vindictive and indicative of incompetence, directing an inquiry by Additional Chief Secretary. High Court also ordered the Director of Education to explain the delay and consider awarding interest to the petitioner. The case is scheduled for the week commencing 02.09.2024.

View Source

← Previous Next →

The District Inspector of Schools wrongly deducted income tax at ...

TDS: District Inspector deducted too much tax from salary arrears, blaming tax confusion. Court orders inquiry into incompetence.

Case Laws Income Tax

August 7, 2024

You may also like:

The case pertains to the levy of interest u/s 234C for failure on the part of the payer to deduct tax deducted at source (TDS) u/ss 196D and 194LD. The key points are:...

TDS u/s 195 - assessee has already deducted tax under section 192 of the Act in respect of salary cost of expatriate employees - where profit attribution to a PE is...

Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

TDS u/s 195 - TDS on salary as per provisions of section 40(a)(i) - payment made from India to the employees of Head Office - the assessee is not liable to deduct tax at...

Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the...

Credit of the tax deducted at source (TDS) as TDS deducted by the employer - mis-match of tax deducted u/s 192 and the amount reflected in Form 26AS - The Court...

TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s...

TDS on salary - Liability to deduct TDS on medical allowance – The liability of the person deducting tax at source cannot be greater than the liability of the person on...

Enhancements in TDS module and Processing of 4th quarter of Salary TDS returns - instruction no. 28

TDS u/s 192 - Liability of tax deduction at source from the salary paid to teachers who are nuns or priests of the religious congregations - Chargeability to tax is not...

Deduction of 10% of the amount awarded to the award-holder as TDS and payment of the balance amount to the award-holder - Arrears of salary and interest - award-debtor,...

Remuneration (salary, allowances, commission on company profits) paid to directors of a company is not liable to service tax under reverse charge mechanism. The Income...

Assessee employed by Indian entity but sent on long-term international assignment to Singapore. Salary received in India for administrative reasons, but employment...

TDS on salary - Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192

Jurisdiction of the National Faceless Assessment Centre (NFAC) to change the "head" of Tax Deducted at Source (TDS) provision from "salary u/s 192" to "commission u/s...

Quick Updates: