https://www.taxtmi.com/highlights?id=32850 Year end provision - non deduction of tds - assessee in default - in the case of the year end provision where the party/payee is identifiable, the TDS is to be deducted and where the party is not identifiable, no TDS is deductible. - AT en-us Fri, 13 Jan 2017 10:08:30 +0530 Fri, 13 Jan 2017 10:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32850 Year end provision - non deduction of tds - assessee in default - in the case of the year end provision where the party/payee is identifiable, the TDS is to be deducted and where the party is not identifiable, no TDS is deductible. - AT Highlights Income Tax Fri, 13 Jan 2017 10:08:30 +0530 https://www.taxtmi.com/highlights?id=32850