#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.

New TDS Compliance for Employers under Section 192 & relevance of Form 12BB

Sale, Distribution, or Exhibition of Cinematographic Films is not Royalty: ITAT Mumbai

TDS u/s 192 Not Conclusive Proof of Incentive to directors as Salary for GST: Madras HC

India-Korea DTAA Article 15(1): Korean Resident’s Salary for Services Outside India Not Taxable

Employee not liable for employer’s failure to deposit TDS on his Salary: Delhi HC

TDS not deductible on web hosting services as such services are not royalty or FTS

Section 40(a)(ia) Inapplicable to TDS Non-Deduction on Pre-AY 2015-16 Salary

TCS Credit Given to Person in Whose hand corresponding income is assessed to tax

TDS in case of ESOP is deductible at time option is exercised and shares are allotted to employees

Salary not taxable in India in terms of Article 15(1) of India-Netherland DTAA

Section 154 action Based on TDS Shortfall reported in Form 3CD is valid

Cost-to-cost reimbursement of secondment of employees not FTS under India-USA DTAA

Validity of Sales Tax Department’s Charge: Bombay HC Ruling

TDS Rate Chart for FY 2023-24 / AY 2024-25 – Updated
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.
