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Section 271C

Latest Articles


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

Income Tax : Stay updated with the latest TDS compliance under Section 192 of the I.T. Act, emphasizing the importance of Form 12BB for employe...

February 20, 2024 2820 Views 1 comment Print

Supreme Court Ruling on TDS Penalty in US Technologies Case – A Detailed Analysis

Income Tax : Read about Supreme Court's decision in US Technologies case regarding TDS penalty under Section 271C of Income Tax Act, 1961, for ...

September 30, 2023 2538 Views 0 comment Print

Penalties and Prosecutions Under Income tax Act, 1961

Income Tax : Learn about the penalties and prosecutions under the Income Tax Act of 1961 for various defaults and offenses. Find out the fines ...

July 25, 2023 486732 Views 4 comments Print

Prosecution for non deduction of TDS under section 194S & 194R

Income Tax : It is proposed to amend section 271C inserting two new sub-clauses under clause (b) in sub-section (1) providing reference to the ...

February 5, 2023 6255 Views 0 comment Print

Consequences of Non Payment of TDS/TCS & Non filing of TDS/TCS Returns

CA, CS, CMA, Income Tax : Understand the consequences of non-payment of TDS/TCS & non-filing of TDS/TCS returns. Learn about the penalties and legal implica...

August 26, 2022 5769 Views 1 comment Print


Latest Judiciary


AP HC Quashes TDS Prosecution for Belated Deposit as reasonable cause exist

Income Tax : Andhra Pradesh High Court quashes prosecution against Aditya Institute for delayed TDS deposit, citing reasonable cause under Sect...

July 2, 2024 402 Views 0 comment Print

ITAT Delhi explains limitation for passing of penalty order

Income Tax : Detailed analysis of ITO vs Turner General Entertainment Networks India Pvt. Ltd. case before ITAT Delhi. Penalty order deemed inv...

June 13, 2024 399 Views 0 comment Print

No section 271C penalty for non-deduction of TDS due to Bonafide Belief

Income Tax : In Ambience Pvt Ltd vs ITO (ITAT Delhi), the issue of TDS penalty under sec 271C is discussed. Analysis reveals why penalty wasn't...

June 4, 2024 378 Views 0 comment Print

If Payees Accounted for Received Amounts & Paid Taxes, Assessee Not in Default under Sec. 201(1)

Income Tax : Explore the detailed analysis of the Satya Kiran Healthcare Pvt. Ltd. vs. ITO case regarding TDS deduction disputes, its implicati...

March 18, 2024 651 Views 0 comment Print

Madras HC Grants Interim Stay in Cognizant’s Tax Case Appeal against ITAT Order

Income Tax : Madras High Court halts Rs. 9403.09 Cr Income Tax demand against Cognizant Technology Solutions India. Detailed analysis and impli...

December 31, 2023 831 Views 0 comment Print


Latest Posts in Section 271C

AP HC Quashes TDS Prosecution for Belated Deposit as reasonable cause exist

July 2, 2024 402 Views 0 comment Print

Andhra Pradesh High Court quashes prosecution against Aditya Institute for delayed TDS deposit, citing reasonable cause under Section 278AA of the Income Tax Act.

ITAT Delhi explains limitation for passing of penalty order

June 13, 2024 399 Views 0 comment Print

Detailed analysis of ITO vs Turner General Entertainment Networks India Pvt. Ltd. case before ITAT Delhi. Penalty order deemed invalid due to limitation.

No section 271C penalty for non-deduction of TDS due to Bonafide Belief

June 4, 2024 378 Views 0 comment Print

In Ambience Pvt Ltd vs ITO (ITAT Delhi), the issue of TDS penalty under sec 271C is discussed. Analysis reveals why penalty wasn’t justified due to a bonafide belief.

If Payees Accounted for Received Amounts & Paid Taxes, Assessee Not in Default under Sec. 201(1)

March 18, 2024 651 Views 0 comment Print

Explore the detailed analysis of the Satya Kiran Healthcare Pvt. Ltd. vs. ITO case regarding TDS deduction disputes, its implications, and the ITAT Delhi’s verdict.

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

February 20, 2024 2820 Views 1 comment Print

Stay updated with the latest TDS compliance under Section 192 of the I.T. Act, emphasizing the importance of Form 12BB for employers and employees.

Madras HC Grants Interim Stay in Cognizant’s Tax Case Appeal against ITAT Order

December 31, 2023 831 Views 0 comment Print

Madras High Court halts Rs. 9403.09 Cr Income Tax demand against Cognizant Technology Solutions India. Detailed analysis and implications of the order.

No penalty u/s 271C for not deducting TDS on Foreign Remittances

December 15, 2023 2811 Views 0 comment Print

Since assessee had deliberately not avoided TDS and there was no contumacious conduct on the part of the assessee, therefore, penalty was not leviable for not deducting TDS on foreign remittances. 

Ex-Parte Section 271C Penalty order : ITAT grants another opportunity

December 10, 2023 750 Views 0 comment Print

In a landmark case, Oriental Bank challenges penalties imposed by ITAT Jaipur for TDS non-compliance. Learn about the legal battle and its implications.

Supreme Court Ruling on TDS Penalty in US Technologies Case – A Detailed Analysis

September 30, 2023 2538 Views 0 comment Print

Read about Supreme Court’s decision in US Technologies case regarding TDS penalty under Section 271C of Income Tax Act, 1961, for delayed remittance.

TDS not deductible on payment towards External Development Charges to HUDA

September 22, 2023 1611 Views 0 comment Print

ITAT Delhi held that the assessee has not committed any violation of provision of Chapter XVII B of the Act by making payment towards External Development Charges (EDC) to Directorate of Town and Country Planning, Haryana (Haryana Government) (DGTCP) through banking channel favoring Haryana Urban Development Authority (HUDA).

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