#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.

TDS on Salary under New Income Tax Act 2025

AO Cannot Override TPO: ITAT Mumbai Allows Full 80IA Deduction for Captive Power Sales

CIT(A) Has No Power to Remand in 201 Proceedings -SECL’s Multi-Crore TDS Dispute Sent Back

Salary paid to directors is outside scope of service tax hence demand not sustained

TDS Credit Cannot be Denied to Employee for Employer’s Non-Deposit: ITAT Kolkata

SanDisk India is not DAPE of SanDisk Ireland: ITAT Bangalore

Consequences of Non-Compliance to TDS (Section 201)

Section 194I: TDS on Payment of Rent

Interest on advance given to NPA entity cannot be brought to tax as income really not accrued

Kerala HC Directs disposal of Appeals on Section 192 or 194J TDS Deduction for Doctors

Penalty for non-compliance with notice u/s. 133(6) justified: Kerala HC

Reimbursement of Salaries to Seconded Employees Does Not Constitute FTS

Kerala HC directed to keep recovery proceedings in abeyance till final disposal of appeal

CBDT Circular Cannot Override Statutory Provisions by Prescribing Limitation Period Absent in Income Tax Act
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.
