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Income Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

TDS u/s 195 - withholding tax deducted at source (TDS) - ...

Income Tax

September 12, 2023

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 2022-23 is already over, this Court had suggested to the parties that without prejudice to their rights and contentions regarding the chargeability of AWS USA’s income under the Act, a total of 10% be withheld (less 2% Equalisation Levy that has already been paid) as withholding tax. - HC

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