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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Application for NIL TDS Certificate u/s 197 (1) - since the ...


Petitioner Bound to 4% TDS Agreement u/s 197(1) After Revenue Authorities' Acceptance.

December 29, 2019

Case Laws     Income Tax     HC

Application for NIL TDS Certificate u/s 197 (1) - since the petitioner requested the respondent to deduct the tax @ 4% + applicable surcharge & cess for the entire contractual revenues, revenue was justified in accepting the same and the petitioner cannot be permitted to resile there from, once the department has accepted petitioner’s proposal.

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