#TDS
Log in to FollowEvery article filed under the “TDS” tag — analysis, news and updates.
4,246 articlesIncome Tax

Income Tax
TDS on Benefits/Perquisites to a Resident | Section 194R
Income Tax

Income Tax
TDS not deductible as patent/ copyright not used against royalty paid
Income Tax

Income Tax
Interest on delayed TDS payment not allowable as expense/deduction
Income Tax

Income Tax
TDS credit allowable in the year in which income offered by assessee
Income Tax

Income Tax
TDS not deductible on interest paid by Co-op. Bank to Nominal members
Income Tax

Income Tax
Interest on delayed TDS payment not allowable as Deduction
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
TDS on interest paid to China Development Bank- HC dismisses Stay Application
Income Tax

Income Tax
Section 194R An attempt to reduce perquisites provided in cash
Income Tax

Income Tax
Assessee entitled to credit of TDS appearing in Form 26AS & such credit cannot be denied without opportunity of hearing to assessee
Income Tax

Income Tax
Reasonable time limit for issue of notice u/s 201(1)/201(1A) is 4 years
Income Tax

Income Tax
Risk management Process……. Beware of TDS refund claim!
Income Tax

Income Tax
TDS not deductible on payment for usage of rights for internet/ telecom facility
Income Tax

Income Tax
