Tax surcharge and full charitable donation deduction allowed at TDS stage where employer remits consolidated disaster relief donations. An additional surcharge on income-tax for 2000-01 must be included in TDS computations on salaries and applies to residents and non residents; tax after Chapter VI A rebates is to be increased by the surcharge. Employers who deduct consolidated donations from employees' salaries for approved earthquake relief funds may have the full charitable donation deduction allowed at the TDS stage only if the employer remits the consolidated donations to approved bodies by the specified deadline and issues receipts evidencing payment to employees.
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.
Tax surcharge and full charitable donation deduction allowed at TDS stage where employer remits consolidated disaster relief donations.
An additional surcharge on income-tax for 2000-01 must be included in TDS computations on salaries and applies to residents and non residents; tax after Chapter VI A rebates is to be increased by the surcharge. Employers who deduct consolidated donations from employees' salaries for approved earthquake relief funds may have the full charitable donation deduction allowed at the TDS stage only if the employer remits the consolidated donations to approved bodies by the specified deadline and issues receipts evidencing payment to employees.
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