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Income Tax

Interest u/s 234B - scope of amendment in section 209 - entire...

Section 209 Amendment: Payments Subject to TDS; No Interest u/s 234B Applicable from Assessment Year 2013-14.

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Income TaxJuly 23, 2019Case LawsAT

Interest u/s 234B - scope of amendment in section 209 - entire payment received by the assessee from India was subject to TDS hence no interest is chargeable - The amendment brought into the act by the FA 2012 is applicable with effect from 01.04.2012 and is applicable from assessment year 2013 – 14 and prospective in nature

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