Applicability of TDS provision if amount of recipient is not chargeable to tax
Applicability of TDS provision if amount of recipient is not chargeable to tax Section 194N was introduced by FA-2019 which requires…
No TDS if recipient paid the tax
Recent Posts
- Income-tax Act, 2025: Why the Change May Be More in Perception Than in Policy
- Income-tax Act, 2025 and Unexplained Income: Old Sections 68 to 69D vs New Law – Change in Substance or Just Structure?
- AI Based unverified Submission – Bombay High court imposes costs – A wake-up call for professionals
- The Dangerous Habit of Ignoring Income Tax Emails and SMS – And How It Quietly Backfires
- Capital Gain Exemption under Section 54 Available Even When New House Is Purchased with Housing Loan – ITAT Kolkata in Amit Parekh Case
- When “Irrevocable” Becomes a New Roadblock for charitable trust: An Unnecessary Hurdle for Charitable Trusts
- Delay in Filing Form 10B is Procedural – Substantive Exemption under Section 11 Cannot Be Denied on Technical Grounds
- Survey Statement u/s 133A Has No Evidentiary Value – Additions Quashed
- Income has escaped assessment is a pre-condition for re-opening the assessment and not a borrowed satisfaction from outside source
- Section 119(2)(b) Condonation of Delay: Who Has the Power to Grant Relief for Refunds and Section 80P Claims?
