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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Where assessee is non-resident company, entire tax to be ...


Non-resident companies exempt from advance tax payments; no interest u/s 234B for tax deducted at source.

January 15, 2018

Case Laws     Income Tax     AT

Where assessee is non-resident company, entire tax to be deducted at source at payments made by the payers to it and there was no question nof payment of advance tax by the assessee, therefore, revenue could not charge any interest u/s 234B. - AT

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