#Section 197
Log in to FollowEvery article filed under the “Section 197” tag — analysis, news and updates.
71 articlesGoods and Services Tax

Goods and Services Tax
Sale of High Speed Diesel at concessional sales tax without complying with mandatory requirement not proved
Income Tax

Income Tax
Impact of Amendment by Finance Act, 2023 on Non-Resident/Not Ordinarily Resident
Income Tax

Income Tax
Brushing aside SC judgement by observing that review petition is preferred by revenue is untenable
Company Law

Company Law
Company Law for Independent Director
Income Tax

Income Tax
Withholding certificate at a low tax rate cannot be rejected for demand due to pending rectification applications
Income Tax

Income Tax
Section 197(1)TDS certificate – Difference of opinion – SC refers matter to Large Bench
Income Tax

Income Tax
Liability to deduct section 194R TDS on Benefit or Perquisite in Business or Profession
Income Tax

Income Tax
Section 197 Certificate For TDS Deduction at Lower Rate
Income Tax

Income Tax
Lower Tax Deduction Certificate: How to Apply
Income Tax

Income Tax
Section 197 certificates must be preceded by an order
Income Tax

Income Tax
HC Set Aside Order Rejecting Application for Lower or Nil TDS Deduction Certificate
Company Law

Company Law
Remuneration of KMPs | Section 197 & 198 | Companies Act, 2013
Income Tax

Income Tax
TDS Provisions related to Small Businesses & Covid 19 Relief
Income Tax

Income Tax
