Lower TDS certificate: ITO may allow reduced or nil deduction if total income justifies, verify partners' tax payment. The Income-tax Officer may issue a certificate permitting lower or no tax deduction on payments to contractors/sub-contractors if satisfied that the applicant's total income justifies it. For registered firms, certificates based on the firm's tax position may continue, but officers must verify that partners have paid their proper tax before issuing certificates.
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.
Lower TDS certificate: ITO may allow reduced or nil deduction if total income justifies, verify partners' tax payment.
The Income-tax Officer may issue a certificate permitting lower or no tax deduction on payments to contractors/sub-contractors if satisfied that the applicant's total income justifies it. For registered firms, certificates based on the firm's tax position may continue, but officers must verify that partners have paid their proper tax before issuing certificates.
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