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Requirement to issue TDS certificate when payment to non resident is made after depositing the tax, Income Tax

Issue Id: - 1833
Dated: 25-3-2010
By:- madhavvan n

Requirement to issue TDS certificate when payment to non resident is made after depositing the tax


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A payment to non resident is made after grossing up the tax amount and tax is deposited, in this case is TDS certificate required to be issued. since the Non resident has already received the tax component

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 26-3-2010
By:- Surender Gupta
When TDS is being deducted in accordance with the provisions of Income Tax Act, 1961, it is mandatory requirement of Section 203 that TDS certificate shall be issued in the prescribed manner. Sub section (3) of section 203 for non issuance of TDS certificate with effect from 1.4.2010 to be deleted after enactment of Finance Bill, 2010.

2 Dated: 27-3-2010
By:- sanjay gupta
There is a circular also for this issuance of TDS certificate in case of Grossing up. The TDS certificate has to be issued in ti case.

Page: 1

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