Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

TDS credit on income deducted in the PAN of his late father - ...

Income Tax

May 6, 2022

TDS credit on income deducted in the PAN of his late father - TDS on fixed deposit income made in assessee's father’s name - income is offered by the assessee in his individual capacity as sole legal heir - Credit of TDS allowed - AT

View Source

 


 

You may also like:

  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. Due date of deposit of tax deducted at source/tax collected at source during the month of October, 2017 extended from 7th November, 2017 to 8th November, 2017

  3. Liability to deduct TDS u/s 194C - cinecasting/distribution of movies would be outside the purview of section 194C of the Income Tax Act, 1961 requiring tax deduction at...

  4. Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates...

  5. Deduction of interest on late deposit of TDS under Section 37(1) - payment of interest on late deposit of tax deduction at source by the assessee leviable u/s 201 (1A)...

  6. Co-operative society carrying on banking business need not to deduct tax at source u/s 194A in respect of the interest paid to members on deposits - AT

  7. TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year...

  8. Late fee levied u/s 234E - delay in furnishing the tax deducted at source statement - the amendment to section 200A of the Act came into effect from 01/06/2015 and is...

  9. Rate of deduction of tax in the case of a non-resident who does not have a PAN - DTAA between India and Netherlands - It is not in dispute that assessee has not deducted...

  10. TDS u/s 194C - The assessee having made the payments on behalf of its clients, there is no liability to deduct tax at source on the assessee - AT

 

Quick Updates:Latest Updates