Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
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Rule 37BA(1) allocates TDS credit to the deductee based on information furnished by the deductor. Where fixed-deposit interest is assessable in a spouse's hands through clubbing of income, Rule 37BA(2) permits transfer of the related TDS credit only if the deductee gives the prescribed declaration to the deductor and the deductor reports the deduction in the other person's name. Without that declaration, TDS continuing in the deductee's Form 26AS remains governed by Rule 37BA(1). Any discrepancy between TDS claimed and the credit reflected requires examination under section 199 and Rule 37BA.
Rule 37BA(1) allocates TDS credit to the deductee based on information furnished by the deductor. Where fixed-deposit interest is assessable in a spouse's hands through clubbing of income, Rule 37BA(2) permits transfer of the related TDS credit only if the deductee gives the prescribed declaration to the deductor and the deductor reports the deduction in the other person's name. Without that declaration, TDS continuing in the deductee's Form 26AS remains governed by Rule 37BA(1). Any discrepancy between TDS claimed and the credit reflected requires examination under section 199 and Rule 37BA.
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