Deduction of tax at source - no deduction in certain cases - Specified payment under section 197A (1F) - if payment is made to Credit Guarantee Fund Trust for Micro and Small Enterprises as referred to in clause (46B) of section 10 of income tax, 1961 - 128/2024 - Income Tax Act, 1961
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TDS exemption on payments to Credit Guarantee Fund Trust for Micro and Small Enterprises; no income-tax deduction at source. No deduction of income-tax at source is prescribed for specified payments received by the Credit Guarantee Fund Trust for Micro and Small Enterprises; the Central Government notifies that payments to the Trust that fall within the clause conferring exempt status are not subject to withholding, and the notification takes effect upon publication in the Official Gazette.
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 exemption on payments to Credit Guarantee Fund Trust for Micro and Small Enterprises; no income-tax deduction at source.
No deduction of income-tax at source is prescribed for specified payments received by the Credit Guarantee Fund Trust for Micro and Small Enterprises; the Central Government notifies that payments to the Trust that fall within the clause conferring exempt status are not subject to withholding, and the notification takes effect upon publication in the Official Gazette.
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