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2002 (10) TMI 24 - HC - Income TaxTax deduction at source - (a) That whether the provisions of section 194A of the Income-tax Act, 1961, are applicable in its strict sense to the court of reference under sections 18 and 30 of the Land Acquisition Act? - (b) If so, whether the court is liable to deposit the deducted amount by T.D.S. challan and to issue deduction certificate in Form No. 25A of the Income-tax Rules and to file the return like a private individual? - (c) If not, then at what point of time and by whom this tax is to be deducted? - (d) Whether the court of reference can itself retain the amount of approximate tax and inform the concerned Income-tax Officer to collect it by means of voucher?
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