https://www.taxtmi.com/highlights?id=65170 TDS u/s 194A - addition made u/s 40(a)(ia) - the provisions of Maharashtra Cooperative Societies Act provides that the members includes nominal members and, therefore, we do not see any reason as to why the exemption under clause (v) of sub-section (3) of section 194A of the Act cannot be given in the case of members referred to above. - AT en-us Sat, 20 Aug 2022 09:30:38 +0530 Sat, 20 Aug 2022 09:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65170 TDS u/s 194A - addition made u/s 40(a)(ia) - the provisions of Maharashtra Cooperative Societies Act provides that the members includes nominal members and, therefore, we do not see any reason as to why the exemption under clause (v) of sub-section (3) of section 194A of the Act cannot be given in the case of members referred to above. - AT Highlights Income Tax Sat, 20 Aug 2022 09:30:38 +0530 https://www.taxtmi.com/highlights?id=65170