TDS certificate issuance: consignee must promptly provide certificate to truck operators; failure attracts daily penalty. In road transport cases where tax is deducted on payments to truck/goods carriage operators, the consignee must issue the TDS certificate within the prescribed time and in favour of the operator so that the operator can claim credit; failure to furnish the certificate timely or issuing it to any person other than the payee invokes a daily penalty under the relevant provisions.
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 certificate issuance: consignee must promptly provide certificate to truck operators; failure attracts daily penalty.
In road transport cases where tax is deducted on payments to truck/goods carriage operators, the consignee must issue the TDS certificate within the prescribed time and in favour of the operator so that the operator can claim credit; failure to furnish the certificate timely or issuing it to any person other than the payee invokes a daily penalty under the relevant provisions.
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