Certificate for tax deducted at source remains obligatory even when the payer bears the tax, requiring issuance to the payee. Where a payer bears the tax and pays the payee net of tax, the payer must gross up the income for deduction purposes, deduct tax, and is legally obliged to furnish the prescribed certificate of tax deducted at source to the payee within the prescribed time so the payee can claim credit; bearing the tax under an agreement does not absolve the payer of the duty to issue the certificate.
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.
Certificate for tax deducted at source remains obligatory even when the payer bears the tax, requiring issuance to the payee.
Where a payer bears the tax and pays the payee net of tax, the payer must gross up the income for deduction purposes, deduct tax, and is legally obliged to furnish the prescribed certificate of tax deducted at source to the payee within the prescribed time so the payee can claim credit; bearing the tax under an agreement does not absolve the payer of the duty to issue the certificate.
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