Demand of the differential TDS @20% - in case the PAN is invalid ...

Invalid PAN Triggers 20% TDS Rate Due to Non-Compliance with Section Rules; Legal Fiction Assumes No PAN Provided.

October 25, 2016

Case Laws Income Tax AT

Demand of the differential TDS @20% - in case the PAN is invalid or does not belong to the said person by virtue of deeming fiction, it has been stated that he has not furnished his PAN to the deductor - AT

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Demand of the differential TDS @20% - in case the PAN is invalid ...

Invalid PAN Triggers 20% TDS Rate Due to Non-Compliance with Section Rules; Legal Fiction Assumes No PAN Provided.

October 25, 2016

Case Laws Income Tax AT

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