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 March 2023 Year 2023 This

TDS u/s 195 - seeking certificate u/s 197 setting out the ...


High Court Orders Re-evaluation of Withholding Tax Rate Application u/ss 197 and 195, New Order to Follow.

March 21, 2023

Case Laws     Income Tax     HC

TDS u/s 195 - seeking certificate u/s 197 setting out the withholding tax at “NIL” rate - The concerned officer will carry out a fresh exercise and pass an order once again, having regard to what has been stated by us hereinabove. - HC

View Source

 


 

You may also like:

  1. 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 -...

  2. Writ petitions challenged the 4% withholding tax rate u/s 195 on receipts asserted as business income u/s 9(1)(i), despite the petitioner having withheld tax at 1.5%....

  3. Orders/certificates u/s 197 - rate of withholding tax - he petitioner, who is a non-resident and does not have a PE in India, claims that the subject income is “business...

  4. The High Court addressed the validity of a certification issued u/s 197 for FY 2023-24, where a "Nil" withholding tax certificate was sought but a 15% withholding tax...

  5. The appellant trust claimed to be formed for public charitable activities and registered under the Rajasthan Public Trust Act 1959, regularly filing its income tax...

  6. The High Court held that the Assessing Officer (AO) does not have the power to summarily reject an application u/s 197 for deduction of tax at lower or nil rates based...

  7. Withholding certificate u/s 197(1) as effective from 1st April, 2019 for Financial Year - income/profits are not chargeable to tax under Article 8 of India-UK DTAA r/w...

  8. The HC quashed the Assessing Officer's rejection of the petitioner's application for nil withholding tax certificate under s195(3) and s197 of the Income Tax Act. The...

  9. 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...

  10. Deduction of tax at a lower rate - It is therefore clear in the statutory provision of deduction of tax at source at lower rate is “person specific” and cannot be...

  11. 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...

  12. ITAT upheld application of higher tax rate (60%) u/s 115BBE for unexplained cash deposits treated as deemed income u/s 68. The Tribunal confirmed that enhanced tax rates...

  13. Reforms in Tax Rates - tax rates of the major countries of Asia

  14. 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...

  15. Amendment of section 197. - Scope extended - where, in the case of any income of any person or sum payable to any person, the income-tax is required to be deducted at...

 

Quick Updates:Latest Updates