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Income Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

TDS u/s 194A - TDS Laibility in respect of hypothetical interest ...

Income Tax

November 17, 2021

TDS u/s 194A - TDS Laibility in respect of hypothetical interest income - Entitlement of interest accruing on the FDs to the petitioner would be dependant on the result of the pending Court/CBI proceedings and consequently, till conclusion of the said Court proceedings, the interest accruing on the FD cannot be construed or treated as income for the purpose of deduction of TDS under Section 194A - HC

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