Application for a certificate u/s 197 - legality and validity of ...

Income Tax

October 5, 2020

Application for a certificate u/s 197 - legality and validity of order issued by the first respondent u/s 119 - Application was rejected since the reply against the SCN could not be filed due to lockdown - Period of limitation - Extension of limitation period as provided by the Ordinance would have an overriding effect over the limitation provision contained in the Income Tax Act for the financial year relevant to the assessment year 2020-21. - Application restored for re-consideration - HC

View Source

← Previous Next →

Application for a certificate u/s 197 - legality and validity of ...

Income Tax

October 5, 2020

You may also like:

Withholding certificates u/s 197 issued at lower rate tax - Respondents are required to pass an order u/s 197 either rejecting the application for such certificate or...

No deduction of tax certificate u/s 197 - No reasons were assigned as to why the application of the petitioner has been rejected - matter remanded back for re-consideration - HC

Non issuance of Tax Deduction Certificate (TDC) u/s 197 - AO had rejected the application as the assessee had violated the provisions of TDS and proceedings under...

Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -...

Application u/s 119(2)(b) for condoning delay, if any, in filing Form 10-ID to avail the beneficial rate of tax of 15% u/s 115BAB - Validity of order of CBDT rejecting...

Order u/s 119 of the Income tax Act, 1961 on issue of certificates for lower rate/nil deduction/collection of TDS or TCS o/s 195, 197 and 206C (9) of the Act for...

Order u/s 119 of The Income Tax Act, 1961 on issue of certificates for lower rate/nil deduction/collection of TDS or TCS u/s 195, 197 and 206C (9) - Order-Instruction

Writ against order of department rejecting issuance of certificate u/s 197 - who obtains a certificate u/s 197 for no deduction of tax at source or for deduction of tax...

Legality and validity of two amendments introduced by the first appellant-State of Kerala, in pursuance of its Abkari Policy framed in 2011- 2012 - SC

TDS on certain income from units of a business trust u/s 194LBA - This budget removes the difficulty of obtaining certificate of lower deduction rate u/s 197, w.e.f. 1st...

Quick Updates: