https://www.taxtmi.com/forum/issue?id=116298 Under Rule 30(3) the Assessing Officer, with prior Joint Commissioner approval, may permit quarterly payment of TDS in specified categories (salary, interest and other specified payments, insurance commissions, and commission or brokerage) in special cases; an applicant must seek prior discretionary permission from the Assessing Officer, and a generalized event affecting all taxpayers (such as the pandemic) was advised by a respondent not to qualify as a special case, since widespread reliefs are typically provided by central government measures rather than individualized AO permissions. en-us Mon, 18 May 2020 14:47:19 +0530 Thu, 23 Jan 2025 15:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116298 Under Rule 30(3) the Assessing Officer, with prior Joint Commissioner approval, may permit quarterly payment of TDS in specified categories (salary, interest and other specified payments, insurance commissions, and commission or brokerage) in special cases; an applicant must seek prior discretionary permission from the Assessing Officer, and a generalized event affecting all taxpayers (such as the pandemic) was advised by a respondent not to qualify as a special case, since widespread reliefs are typically provided by central government measures rather than individualized AO permissions. Discussion-Forum Income Tax Mon, 18 May 2020 14:47:19 +0530 https://www.taxtmi.com/forum/issue?id=116298