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
Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Amendment of section 197A. - no TDS to be made in certain cases. ...

Bill

March 2, 2016

Amendment of section 197A. - no TDS to be made in certain cases. - It is proposed to amend the said sub-sections to give reference of section 194-I therein so as to provide that payments in the nature of rent may be allowed to be received without deduction of tax.

View Source

 


 

You may also like:

  1. Section 197A of the income-tax Act, 1961 - Deduction of tax at source - no deduction in certain cases - Specified payment under section 197A (1F) - if payment is made to...

  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. Amendment of section 194LBA. - TDS relating to certain income from units of a business trust. - It is proposed to amend sub-sections (1) and (2) of the said section so...

  4. Amendment of section 67A - Service Tax - Section 67A is proposed to be amended to obtain specific rule making powers in respect of Point of Taxation Rules, 2011

  5. Payments to overseas subsidiary towards sub contracting charges will not be liable for deduction of tax at source u/s 195 as there is no income chargeable to tax in India - AAR

  6. Special Economic Zones (2nd Amendment) Rules, 2018 - Sub-Contracting - Rule 41 amended.

  7. Revision u/s 263 - provisions of Section 68 as amended given retrospective operation - Asking for source of source can be relevant inquiry - Demands confirmed - HC

  8. Limit limit to pass order u/s. 201(1)/201(1A) - default for non-deduction of tax at source (TDS) - A subsequent amendment to the provision cannot give a new lease of...

  9. Loss from other source [wrongly shown as interest] and set off u/s.71 - assessee had opted for the deeming provision contemplated u/s.44AD of the Act but had separately...

  10. Amendment of section 115TC. - securitisation trust to be assessee in default.- proposed to amend serious destination and terms

 

Quick Updates:Latest Updates