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Income Tax - Highlights / Catch Notes

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TDS u/s 194H or 192 - Non deduction of TDS on provision for ...


Court Examines TDS Deduction for CMD Commission: Is Section 194H or Section 192 Applicable for Timing and Nature?

December 20, 2021

Case Laws     Income Tax     HC

TDS u/s 194H or 192 - Non deduction of TDS on provision for commission for the Chairman and the Managing Director (CMD) of the Company - Section 192 of the said Act, unlike other TDS provisions require deduction of tax at source under the head “Salary only at the time of payment and not otherwise." - HC

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