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Income Tax - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

TDS u/s 194A - addition made u/s 40(a)(ia) - the provisions of ...

Income Tax

August 20, 2022

TDS u/s 194A - addition made u/s 40(a)(ia) - the provisions of Maharashtra Cooperative Societies Act provides that the members includes nominal members and, therefore, we do not see any reason as to why the exemption under clause (v) of sub-section (3) of section 194A of the Act cannot be given in the case of members referred to above. - AT

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