Default u/s 201(1) - failure to deduct TDS - liability to pay ...

Income Tax

December 30, 2016

Default u/s 201(1) - failure to deduct TDS - liability to pay interest u/s 201(1A) if the payee of such amounts has files a nil return or a return showing a loss - assessee is not permitted to decide for itself what the liability of the deductee assessee is or is likely to be - demand of interest confirmed - HC

View Source

← Previous Next →

Default u/s 201(1) - failure to deduct TDS - liability to pay ...

Income Tax

December 30, 2016

You may also like:

Demand u/s 201(1) - assessee in default - Period of limitation - the limitation prescribed for passing orders under Section 201(1) of the Act deeming a person to be an...

Interest on late deduction of TDS due to stay order passed by High Court - Assessee not to be treated in default - for the stay period no Interest u/s 201(1A) - SC

Assessee in default - TDS u/s 201(1) - TDS u/s 195 - in order to treat the payer as an assessee-in-default, it is of utmost importance that income so paid or credited to...

TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by...

Assessee in default - TDS u/s 194A - interest paid/credited to its customers - Interest other than interest on securities - In order to treat a person as assessee in...

Demand u/s 201(1) with interest u/s 201(1A) - non deduction of TDS on the interest paid to HUDCO - minor delay in submitting the declaration that the payee (HUDCO) has...

Disallowance u/s 40(a)(ia) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of...

Assessee in default - Provisions of section 201(1)/201(1A) do not authorize the Department to treat the same default under two provisions.

Maintainability of the order/s u/s. 201 & 201(1A) for failure to deduct tax at source and interest thereon (for the delayed deposit with the Central Government) - The...

Levy of interest u/s 201(1A) - bonafide belief - Non deduction of TDS on perquisite - unlike Section 221 of the Act, Section 201 (1A) of the Act is not hedged in by any...

Quick Updates: