https://www.taxtmi.com/caselaws?id=275122 The Apex Court upheld the constitutional validity of Rule 3 of the Income Tax Act in the case of Arunkumar and others Vs. Union of India. The petitions challenging the rule were dismissed, leading to the end of any interim orders. Employers must calculate and remit the tax liability equivalent to the TDS amount to the income tax department within three months. Failure to comply may result in being treated as assessees in default. The Income Tax Department is authorized to take further steps for assessment or reassessment, including recovery of tax dues, as per the law established in the Arunkumar case. All petitions were dismissed, and the rule was discharged with no costs awarded. en-us Mon, 15 Mar 2010 00:00:00 +0530 Wed, 19 Sep 2018 15:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275122 The Apex Court upheld the constitutional validity of Rule 3 of the Income Tax Act in the case of Arunkumar and others Vs. Union of India. The petitions challenging the rule were dismissed, leading to the end of any interim orders. Employers must calculate and remit the tax liability equivalent to the TDS amount to the income tax department within three months. Failure to comply may result in being treated as assessees in default. The Income Tax Department is authorized to take further steps for assessment or reassessment, including recovery of tax dues, as per the law established in the Arunkumar case. All petitions were dismissed, and the rule was discharged with no costs awarded. Case-Laws Income Tax Mon, 15 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275122