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Income Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

TDS on interest u/s 194A - Assessee in default u/s 201 read with ...

Income Tax

April 1, 2021

TDS on interest u/s 194A - Assessee in default u/s 201 read with section 201(1A) - The customers who have provided Form No. 15G/15H has specifically requests through these forms that TDS should not be deducted on their FDs/respective withdrawals. - Section 201 of the Act cannot be invoked as it is a recovery provision - AT

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  1. TDS u/s 194A - assessee in default - failure to upload Form 15G/15H of the depositors in roper format - Considering the fact that the assessee has not deducted tax at...

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  3. Belated filing of non-deduction forms 15G/15H under Rule 29C – amount can not be disallowed u/s 40(a)(ia) for non deduction of TDS - AT

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  6. Relaxation for Furnishing of UID in case of Form 15G/ 15H for certain quarters - Circular

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  8. Order u/s 119 of the Income tax act, 1961 (the Act) regarding submission of Form 15G and 15H for Financial Year 2020-21 - Order-Instruction

  9. Declaration for No TDS - Government Simplifies the Format and Procedure for Self Declaration in form No.15G or 15H to Reduce the Cost of Compliance and Ease the Compliance Burden

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