Non-Deduction of TDS: Full Relief Preferred Over Partial When Payee's Tax Liability is Nil u/s 40(a)(ia).

Non-Deduction of TDS: Full Relief Preferred Over Partial When Payee's Tax Liability is Nil u/s 40(a)(ia). https://www.taxtmi.com/highlights?id=65879 Non-deduction of TDS - Disallowance u/s 40(a)(ia) - Scope of amendment to S. 40(ia) by Finance Act, 2010 by way of first proviso thereto -TDS u/s 194C - nil tax liability of the payee - A total relief is in any case more desirable and appropriate than a partial one. - AT en-us Fri, 30 Sep 2022 10:04:24 +0530 Fri, 30 Sep 2022 10:04:24 +0530 TaxTMI RSS Generator Non-Deduction of TDS: Full Relief Preferred Over Partial When Payee's Tax Liability is Nil u/s 40(a)(ia). https://www.taxtmi.com/highlights?id=65879 Non-deduction of TDS - Disallowance u/s 40(a)(ia) - Scope of amendment to S. 40(ia) by Finance Act, 2010 by way of first proviso thereto -TDS u/s 194C - nil tax liability of the payee - A total relief is in any case more desirable and appropriate than a partial one. - AT Highlights Income Tax Fri, 30 Sep 2022 10:04:24 +0530 https://www.taxtmi.com/highlights?id=65879