#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.

Incentive/ bonus paid to employees before due date of ITR allowed: ITAT Bangalore

ITAT Chennai Allowed TDS Credit in Year of Receipt Due to Cash Accounting System

Adjustment in intimation u/s 143(1) disallowing deduction u/s 10B was quashed

Section 205 Bars Denial of TDS Credit for Employer’s Default: ITAT Mumbai

Employees Liable for Tax If Employer Fails to Deposit TDS: Kerala HC

Deductor Failed to Deposit TDS: Assessee Still Entitled to Credit

TDS Credit Cannot Be Denied Merely Because Income Is Taxed in Sister Concern

Form 26AS Is Key: ITAT Restores TDS Credit Despite No Claim in Return

ITAT Rules Employer Advances Cannot Be Treated as Unexplained Money Without Verification

Salary to Seconded Employees Is Not FTS – ITAT Delhi Deletes ₹10.76 Cr Addition in Toshiba Case

TDS on Consulting Doctors Must Be Under Section 194J, Not Section 192: ITAT Cochin

Reopening Based on IDS Disclosure Invalid: Bombay HC Slams Revenue for “Abuse of Power”

CCDs Remain Debt Until Conversion – ITAT Quashes NIL ALP, Orders Fresh Benchmarking of Interest

TDS Rate Chart for Assessment year 2026-27 / Financial Year 2025-26
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.
