Short deduction of tax at source over and above the amount ...

Taxpayer Not in Default for Using Lower TDS Rate on Payments Exceeding Certificate Limit u/s 197.

December 11, 2019

Case Laws Income Tax AT

Short deduction of tax at source over and above the amount specified in the lower TDS certificate - scope of certificate issued u/s 197 - if the assessee continues to deduct tax at the rate specified in the certificate, even, in respect of payment made over and above the sum specified in the certificate, it cannot be treated as assessee in default for short deduction of tax.

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Short deduction of tax at source over and above the amount ...

Taxpayer Not in Default for Using Lower TDS Rate on Payments Exceeding Certificate Limit u/s 197.

December 11, 2019

Case Laws Income Tax AT

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