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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Interest on FDRs made in the name of Registrar General of the ...

Income Tax

December 29, 2015

Interest on FDRs made in the name of Registrar General of the Court or the depositor of the fund on the directions of the Court, will not be subject to TDS till the matter is decided by the Court - CBDT clarified

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  1. Interest paid to ICICI and IDBI band on funds utilized to make the impugned FDRs is an allowable deduction under section 57(iii) against the interest income on such FDRs - HC

  2. 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

  3. Requirement to deduct TDS on Interest payable on FDRs - FD is made in the name of the Registrar General - Registrar General cannot be considered as a “payee” for the...

  4. Interest u/s 234B is not chargeable since ECB interest received by the assessee from the borrowers was subject to tax deduction at source u/s 195 - AT

  5. TDS on interest on deposits made under the Capital Gains Accounts Scheme, 1988 where the depositor has deceased - CBDT Specified the manner for deduction of TDS in such cases

  6. Deduction u/s 37 - Provision for Suraksha Fund - Suraksha Fund created by the order of Office of the Registrar, Co-operative Societies, Rajasthan - diversion by...

  7. Deduction u/s 80P - CIT(A) has allocated the whole of the interest expenditure over the interest on FDRs and to the extent of interest attributable to FDRs placed with...

  8. TDS u/s 194A - Short deduction of tax /default in tax deduction on interest paid on FDR’s/KDR’s - the CBDT had clarified that on account of the Core Branch Banking...

  9. Interest to partners and depositors for the funds used for acquiring capital assets cannot be said to be cost of acquisition or cost of improvement or cost of transfer - AT

  10. The assessee has collected the funds from the public/depositors, who have deposited the money to earn interest - This amount is capital which will be utilized to earn income - HC

 

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