Small demand TDS cases may be administratively dropped to avoid disproportionate compliance costs, with DDOs warned. Assessing Officers are authorised to ignore such cases and drop the demand where the demand/default is up to a specified de minimis level, because the cost of issuing show cause notices and follow up may exceed the amount involved; DDOs in such cases may be warned to avoid habitual short deduction. These instructions apply to all TCS/TDS cases under direct tax enactments and are effective immediately.
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.
Small demand TDS cases may be administratively dropped to avoid disproportionate compliance costs, with DDOs warned.
Assessing Officers are authorised to ignore such cases and drop the demand where the demand/default is up to a specified de minimis level, because the cost of issuing show cause notices and follow up may exceed the amount involved; DDOs in such cases may be warned to avoid habitual short deduction. These instructions apply to all TCS/TDS cases under direct tax enactments and are effective immediately.
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