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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

TDS u/s 195 - seconded employees - Since the assessee has not ...

Income Tax

April 11, 2019

TDS u/s 195 - seconded employees - Since the assessee has not become employer of seconded employees, what the assessee paid the employer is the income of those companies and not in nature of reimbursement of salary.

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  10. TDS u/s 192 or 195 - salary and other allowances of expatriate employees - As perused the TDS certificates, Forms 15CA and 15CB, tax deducted by the assessee and all...

  11. Disallowance of expenses u/s.40(a)(ia) - Non deduction of TDS u/s 195 - at the time of payment made by the assessee to non-residents, there was an ambiguity in the...

  12. Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

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