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        Case ID :
        Income Tax

        CORRIGENDUM - 201/2003 - Income Tax Act, 1961

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        Omission of withholding forms alters TDS documentation requirements under an income-tax notification correcting previously prescribed forms. The corrigendum deletes specified withholding forms by stating that Forms 27EB, 27EC and 27ED shall be omitted from the Annexure to Form No. 27E and related text in the earlier income tax notification, thereby modifying the referenced tax collection documentation for tax at source procedures.
                          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.

                                Omission of withholding forms alters TDS documentation requirements under an income-tax notification correcting previously prescribed forms.

                                The corrigendum deletes specified withholding forms by stating that Forms 27EB, 27EC and 27ED shall be omitted from the Annexure to Form No. 27E and related text in the earlier income tax notification, thereby modifying the referenced tax collection documentation for tax at source procedures.


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