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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

TDS u/s 192 - The obligation of the Assessee u/s. 192 is only to ...

Income Tax

January 7, 2019

TDS u/s 192 - The obligation of the Assessee u/s. 192 is only to make bonafide estimate of income of his employee under the head salaries. Such obligation cannot be tested on the parameters laid down on exercise of power by authorities under the Act exercising powers u/s.132 or u/s.147 of the Act.

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