Jurisdiction for TDS under section 195 designated to specified TDS officers for assessees filing TDS returns. The Chief Commissioner, invoking powers under section 120, designates specific TDS officers to exercise jurisdiction over tax deduction at source matters under section 195 for assessees filing TDS annual returns in the specified Range, allocating ACIT (TDS) Circle-21(1) for public sector, airlines and banking-related assessees assessed outside the charge, and ITO (TDS) Ward-21(6) for all other assessees.
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.
Jurisdiction for TDS under section 195 designated to specified TDS officers for assessees filing TDS returns.
The Chief Commissioner, invoking powers under section 120, designates specific TDS officers to exercise jurisdiction over tax deduction at source matters under section 195 for assessees filing TDS annual returns in the specified Range, allocating ACIT (TDS) Circle-21(1) for public sector, airlines and banking-related assessees assessed outside the charge, and ITO (TDS) Ward-21(6) for all other assessees.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
