TDS compliance requires filing the prescribed statement reporting dividend tax deductions within the statutory filing period. Persons deducting tax at source from dividends under Section 194 must send a prescribed statement (Form No.26) to the Income-tax Officer assessing the company. That statement must be furnished within fourteen days of the date of deduction, and authorities have directed strict enforcement of this timing requirement.
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 compliance requires filing the prescribed statement reporting dividend tax deductions within the statutory filing period.
Persons deducting tax at source from dividends under Section 194 must send a prescribed statement (Form No.26) to the Income-tax Officer assessing the company. That statement must be furnished within fourteen days of the date of deduction, and authorities have directed strict enforcement of this timing requirement.
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