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Income Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Revision u/s 263 - Non deduction of TDS u/s 194I - Assessee also ...

Income Tax

September 30, 2023

Revision u/s 263 - Non deduction of TDS u/s 194I - Assessee also shown evidence of payment of rent to different four persons @ Rs. 96,000/- per annum only. Such payment of rent to four different persons are clearly disenable in the bank account of assessee. Thus, the threshold limit of attracting the provisions of Section 194I of the Act is not applicable on the payment of rent by assessee - Revision order quashed - AT

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