Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
TDS on provident fund withdrawals: payers must deduct tax at a fixed rate when withdrawals are taxable, subject to a statutory threshold. Trustees or authorised persons making payment of an accumulated provident fund balance must deduct income-tax at ten per cent when the balance is includible in the employee's total income due to non-applicability of the exemption rule, with no deduction where the payment or aggregate payments fall below the statutory monetary threshold; a prior PAN-furnishing requirement to avoid maximum-rate deduction has been removed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS on provident fund withdrawals: payers must deduct tax at a fixed rate when withdrawals are taxable, subject to a statutory threshold.
Trustees or authorised persons making payment of an accumulated provident fund balance must deduct income-tax at ten per cent when the balance is includible in the employee's total income due to non-applicability of the exemption rule, with no deduction where the payment or aggregate payments fall below the statutory monetary threshold; a prior PAN-furnishing requirement to avoid maximum-rate deduction has been removed.
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