https://www.taxtmi.com/highlights?id=50227 TDS u/s 195 - Retrospective amendment - The amendment brought in by the Finance Act with retrospective effect, which was passed in the year subsequent to the year under consideration, should not be considered for penalizing the assessee by treating him as an Assessee in default. en-us Fri, 15 Nov 2019 13:43:23 +0530 Fri, 15 Nov 2019 13:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50227 TDS u/s 195 - Retrospective amendment - The amendment brought in by the Finance Act with retrospective effect, which was passed in the year subsequent to the year under consideration, should not be considered for penalizing the assessee by treating him as an Assessee in default. Highlights Income Tax Fri, 15 Nov 2019 13:43:23 +0530 https://www.taxtmi.com/highlights?id=50227