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Bank couldn’t defer deduction of tax and wait for lower TDS certificate from depositor; held as assessee-in-default
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Corporate Tax
Bank couldn’t defer deduction of tax and wait for lower TDS certificate from depositor; held as assessee-in-default
Posted on
on
May 29, 2015
Tenet Tax Daily May 28 2015
By
tenettax-team
Corporate Tax
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Commission paid to NR agent for procurement of export orders outside India wasn’t taxable; not liable for TDS
No disallowance if TDS is deposited before due date of filing return; amendment to sec. 40(a)(ia) has retro-effect