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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

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

Income Tax

July 23, 2019

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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