Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2011 Year 2011 This

Excess amount paid by the deductor towards deducted at source ...


Refunds for Excess TDS Payments Allowed if Safeguards Met, Ensuring Compliance and Accuracy in Tax Transactions.

May 10, 2011

Circulars     Income Tax

Excess amount paid by the deductor towards deducted at source (TDS) shall be refunded subject to certain safeguards

View Source

 


 

You may also like:

  1. Contempt application preferred by the appellant alleging non-compliance of order passed by the learned Single Judge of the High Court - entitlement to refund of the...

  2. Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

  3. Refund of excess service tax paid - time limitation - In the present case, the refund arises out of excess payment. The excess payment can be ascertained only when the...

  4. Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include...

  5. Time limitation for filing of Refund of excess payment / balance in electronic cash ledger - Application of unjust enrichment on such refund - Refund of excess TDS / TCS...

  6. Refund of excess amount erroneously collected - while making payment the portal displayed a message "Bank away server application error", whereby, the payment got...

  7. Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

  8. Refund of excess TDS deducted u/s 195 - Unjust Enrichment of the Government - whether the respondents are authorised by law to withhold the excess TDS paid by the...

  9. ITAT determined that a Securitisation Trust was not required to deduct TDS under section 194LBC on Excess Interest Spread (EIS) payment to the originator. The tribunal...

  10. Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

  11. Claim of refund of excess interest paid - The payment of excess interest was due to clerical error or due to mistake as to rate of interest applicable, the unjust...

  12. The ITAT ruled on various tax issues. Regarding TDS u/s 195, payments for bare-boat charter hire were not subject to tax in India due to DTAA with Belgium. TP adjustment...

  13. The Appellate Tribunal addressed the issue of refund of excess taxes claimed by the Assessee due to a difference in the amount of TDS and Advance Tax as computed by the...

  14. Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

  15. Tax free payments - TDS liability born by the assessee - the TDS, as exigible on payments, is grossed up, and payment made accordingly - deduction on account of tax...

 

Quick Updates:Latest Updates