#Section 192
Log in to FollowLatest Section 192 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Deduction u/s 54F was allowable on 50 Flats received under JDA for Pre-2015 assessment year

ITAT Remands Section 80GGC Claim as Political Donation Verification Was Incomplete

Bank Liable for TDS Default on LFC Payments as Foreign Travel Is Not Exempt

No Section 201 Default if TDS Non-Deduction Was Due to Court Directions: ITAT Ahmedabad

Year-End Provisions Trigger TDS – ITAT Upholds Default but Grants Relief Window

ITAT Mumbai: Faceless Additions Set Aside – Salaried Assessee Deserves Fair Opportunity

ITAT Mumbai Allows Actuarial Provisions for Employee Benefit Schemes; Deletes Major Disallowances on Expense Provisions

No TDS Default on LFC Payment as Bank Followed Binding HC Interim Orders

ESOP cost is revenue, not capital: ITAT allows ₹721 Cr deduction

Sec 149(1)(b): Reopening Beyond 3 Years Only if Escaped Income amount to ₹50 lakh or more

No TDS on Foreign Travel LTC Leads to Section 271C Penalty: ITAT Chandigarh

Penalty u/s 271C for Non-Deduction of TDS on Foreign LTC Upheld: ITAT Chandigarh

Foreign Tax Credit Demand cannot sustain without lawful service of Intimation: Bombay HC

Payments to Consultant Doctors Are Professional Fees, Not Salary — No TDS Default U/s 201
Explore the latest Section 192 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
