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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

TDS u/s 194 - Failure to prove regarding forwarding of Form No. ...


Technical Defects or Late Receipt of Form 15G/H u/s 194 Not Grounds for Rejection in TDS Cases.

November 24, 2014

Case Laws     Income Tax     AT

TDS u/s 194 - Failure to prove regarding forwarding of Form No. 15G/H or not - merely because there are some technical defects in the declaration or they have been received after the date of credit of interest to the account of the payee they cannot be rejected - AT

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