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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

TDS u/s 195 - taxability of a sum in the hands of the recipient ...


Retrospective Tax Amendments u/s 195 Don't Require Payers to Deduct TDS Retroactively on Past Payments.

December 29, 2016

Case Laws     Income Tax     AT

TDS u/s 195 - taxability of a sum in the hands of the recipient on account of a subsequent retrospective amendment would not expose the payer of income to an impossible situation of requiring deduction of tax at source on the anterior date of payment of such income - AT

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