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        Case ID :
        Income Tax

        TDS u/s 194A - TDS on subvention interest - A close reading of...

        Section 2(28A) Defines Interest on Housing Loan as Income, Triggering Section 194A TDS on Subvention Interest.

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                          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.
                                TDS u/s 194A - TDS on subvention interest - A close reading of the provisions of section 2(28A) would make it clear that to call an amount received as interest at least one of the conditions should be satisfied that the amount has been received as due on account of any money either borrowed or debt incurred. In the given case money is borrowed by the buyer when IHFL extended to the housing loan to the buyer. Therefore there can be no dispute that the payments made are in the nature of income by way of interest and would attract the provisions of section 194A. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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