https://www.taxtmi.com/circulars?id=54165 Interest on fixed deposits made in the name of the Registrar General of the Court or by a depositor on court directions is not subject to TDS under section 194A while court proceedings to determine the beneficiary are pending because the recipient, amount and year of receipt are unascertainable. After the court determines ownership, section 194A applies and TDS must be deducted to the credit of the recipient; the Board has accepted this position and advises withdrawal or non-prosecution of contested appeals. en-us Mon, 28 Dec 2015 00:00:00 +0530 Thu, 12 Oct 2017 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54165 Interest on fixed deposits made in the name of the Registrar General of the Court or by a depositor on court directions is not subject to TDS under section 194A while court proceedings to determine the beneficiary are pending because the recipient, amount and year of receipt are unascertainable. After the court determines ownership, section 194A applies and TDS must be deducted to the credit of the recipient; the Board has accepted this position and advises withdrawal or non-prosecution of contested appeals. Circulars Income Tax Mon, 28 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54165