TDS jurisdiction expanded: Hyderabad Commissioner authorised for withholding on specified taxpayers under chapters governing tax deduction, with certain exclusions. The amendment designates the Commissioner of Income-tax (TDS), Hyderabad, as the authority for the Revenue District of Ranga Reddy and Hyderabad, covering specified classes of residents, non-corporate taxpayers with principal place of business there, and companies with registered office or principal place of business in the area, and vests that Commissioner with all powers and functions relating to deduction or collection of tax under the Chapters on tax deduction and collection at source, excluding the provision on lower deduction certificates.
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Provisions expressly mentioned in the judgment/order text.
TDS jurisdiction expanded: Hyderabad Commissioner authorised for withholding on specified taxpayers under chapters governing tax deduction, with certain exclusions.
The amendment designates the Commissioner of Income-tax (TDS), Hyderabad, as the authority for the Revenue District of Ranga Reddy and Hyderabad, covering specified classes of residents, non-corporate taxpayers with principal place of business there, and companies with registered office or principal place of business in the area, and vests that Commissioner with all powers and functions relating to deduction or collection of tax under the Chapters on tax deduction and collection at source, excluding the provision on lower deduction certificates.
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