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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

TDS in respect of the advances held as deemed dividends u/s ...


Section 194 TDS Not Required on Advances as Deemed Dividends to Non-Shareholders u/s 2(22)(e.

August 28, 2012

Case Laws     Income Tax     AT

TDS in respect of the advances held as deemed dividends u/s 2(22)(e) – Section 194 does not require TDS when payment is made to a non-shareholder. - AT

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