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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CBDT Issues New Guidance on Accrual of Liability u/s 194A, Superseding 1978 Instruction.</h1> The Central Board of Direct Taxes (CBDT) issued Instruction No. 1370 on December 22, 1980, addressing the accrual of liability under Section 194A of the Income Tax Act. This instruction supersedes the previous Instruction No. 1215 from November 8, 1978, which is now withdrawn. The decision follows consultations with the Ministry of Law and considers multiple representations seeking clarity on the matter. A public circular has been released to provide guidance on when the liability under Section 194A arises.
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