Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Taxation on gains arising out of compulsory...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Exemption u/s 11 - assessee has not e-filed or not...     TaxTMI    Taxable supply or not - Entry fee collected from...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Penalty u/s. 271(1)(c) - Referring to a precedent...     TaxTMI    Penalty levied u/s 271(1)(c) - Transfer pricing...     TaxTMI    Eligibility for Input Tax Credit - Failure to...     TaxTMI    Levy of penalty @200% - e-way bill which was...     TaxTMI    Levy of interest and penalty - transition of amount...     TaxTMI    Levy of maximum penalty - penalty imposed on the...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Failure to obtain PAN and Quote PAN of deductees as provided u/s ...

Income Tax

August 22, 2013

Failure to obtain PAN and Quote PAN of deductees as provided u/s 139-A(5B) - TDS returns / certificates - Penalty u/s 272B - Relied u/s 273B - There is no revenue loss and mere technical breach, clearly satisfies the test of reasonable cause under section 273B of the Act - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. Default for the failure on the part of the assessee to quote correct PAN in terms of provisions of section 139A - penalty waived - AT

  3. Penalty u/s 272B – Wrong quoting of PAN in TDS return - Revised PAN and Revised statement (Form 26G) filed - sufficient compliance with the provisions of section 139A -...

  4. Income–tax (Fifth Amendment) Rules, 2019 - deemed application for allotment of permanent account number where Aadhaar number has been furnished or intimated or quoted in...

  5. Filling of ITR quoting wrong PAN - this complex issue is liable to be examined by the Income Tax Commissioner / respondent No.1 considering the practical problem which...

  6. Deduction of TDS / Collection of TCS at higher rate for non-filing of ITR by the deductee - The deductor or the collector may check the PAN in the functionality at the...

  7. Penalty u/s 272B of the Act – Failure to comply section 139A - Default in quoting of PAN numbers of the deductees in the e-TDS quarterly statement - There was reasonable...

  8. All importers / Exporters need to have fresh IEC code which will be same as PAN - Assessee registered with GSTN would be required to quote only GSTIN while import or...

  9. W.e.f. 1.7.2017 it is mandatory to Quote Aadhaar Number in the ITR and update the PAN withe the Aadhaar Number - New Section 139AA

  10. Penalty for Non Quoting of PAN - the assessee does not deserve any lenient view - Assessee is liable for penalty of Rs.10,000/- in each assessment year in dispute - AT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: INQUIRY BY THE APPELLATE AUTHORITY
H: Addition u/s 68 - unexplained share application money - genuineness an...
H: Validity of reopening of assessment - The High Court notes that certai...
H: Condonation of delay of 1085 days in filing the appeal u/s 260-A - Rev...
H: TDS u/s 194H - assessee is a cellular mobile service providers - Align...
H: Reopening of assessment u/s 147 - The High Court noted that the issue ...
H: Validity of reopening of assessment - The High Court found that the As...
H: Reopening of assessment u/s 147 - Reasons to believe - The High Court ...
H: Rectification application u/s 254 - Tribunal not followed the decision...
H: Reopening of assessment against entity ceased to exist/amalgamating en...
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
H: Capital gain arising on transfer of land - STCG arising out of the tra...
H: Grant of approval u/s 80G(5) - Delay in filing From No. 10AB for appro...
H: Deduction u/s.80IA(4)(i) - assessee business is in the nature of work ...
H: Jurisdiction of the Tribunal to entertain the appeal related to duty d...
H: Seeking release of the original bill of lading and release of the carg...
H: Power of High Court to entertain writ petition - alternative efficacio...
F: sales Against 0.1% GST- if export not done within 90 Days
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
A: Collection of Entry Fee from visitors for Temple Hall Exempt under GST
A: State-wise Professional Tax Payment Deadlines in India: A Comprehensiv...
A: Low tax effect in pending appeals- The administrative role to withdraw...
F: Penalty under Section 73(1) of CGST Act, 2017
F: ITC of FY 2017-18 blocked
C: Clarification on the applicability of 3% amount on account of non-achi...
C: Suspension of inoperative SIONs
N: Amendment in the Export policy of Onions
N: Seeks to amend specified customs tariff notifications to exempt applic...
A: How to become a crorepati via SIP
C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments