TDS u/s 194N - deduction of tax on cash withdrawal - ...

Income Tax

November 28, 2022

TDS u/s 194N - deduction of tax on cash withdrawal - Agricultural Co-operative Credit Society - The challenge to the impugned Circulars cannot be entertained as the District Central Cooperative Banks have, therein, merely sought to bring to the notice of the petitioner societies the statutory provisions in regard to deduction of tax, enjoining that they adhere to, and comply with the same, scrupulously - HC

View Source

← Previous Next →

TDS u/s 194N - deduction of tax on cash withdrawal - ...

Income Tax

November 28, 2022

You may also like:

TDS u/s 194N - Constitutional validity of TDS on cash withdrawal from Bank exceeding a certain threshold - The High Court upheld the constitutionality of Section 194N,...

TDS liability - Since the assessee is an primary agricultural credit society, the exemption provided for non deduction of tax to primary agricultural credit society u/s...

Investment of surplus fund by a coop society, no deduction u/s 80P – Supreme Court

TDS liability on payment of Cash exceeding prescribed limit - Seeking exemption u/s 194N to the primary agricultural cooperative credit societies - whether that...

Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

Constitutional validity and legality of Section 194N - Deduction of tax at source at the rate of 2% on cash withdrawals from, inter alia, a banking company exceeding...

Exemption from deduction of Tax u/s 194N and 194A to Co-operative Societies - The 1st respondent shall also consider with regard to the issuance of appropriate circulars...

Eligibility for claiming deduction u/s. 80P - fulfillment of principal objective of providing agricultural credits to members - a Primary Agricultural Credit Society...

Claim of deduction u/s 80P(2) - Since there is a certificate issued by the Registrar of Cooperative Societies, stating that the assessee is a primary agricultural credit...

TDS credit - AO did not allow the TDS credit on the ground that the corresponding income of this TDS has not been offered to tax by the assessee as it was not received...

Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

Unexplained cash credit under section 68 - if we deny the claim of the assessee for having received the money from the society, it would lead to the double addition of...

Cash deposit in bank account treated as unexplained income - Agricultural income or not? - The Tribunal found discrepancies in the appellant's claims regarding...

Disallowance of TDS on account of mismatch & later on TDS matched but AO not given credit - Although the rectification application was filed beyond the permissible time...

Addition u/s 68 - cash credit - the alleged surplus cash accumulated in the cash book out of the withdrawals from the bank is to be considered as source of re-deposit - AT

Quick Updates: