https://www.taxtmi.com/highlights?id=70969 TDS u/s 194A - non-deduction of TDS on account of interest paid to the Jammu Development Authority [JDA] - the assessee was under no obligation to deduct TDS on interest payments made to the JDA on its fixed deposits in terms of Section 194A - JDA being a corporation established by the State Act. i.e the Development Act 1970 was, thus, outside the purview of sub-section (1) of Section 194A. - HC en-us Tue, 18 Jul 2023 08:14:23 +0530 Tue, 18 Jul 2023 15:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70969 TDS u/s 194A - non-deduction of TDS on account of interest paid to the Jammu Development Authority [JDA] - the assessee was under no obligation to deduct TDS on interest payments made to the JDA on its fixed deposits in terms of Section 194A - JDA being a corporation established by the State Act. i.e the Development Act 1970 was, thus, outside the purview of sub-section (1) of Section 194A. - HC Highlights Income Tax Tue, 18 Jul 2023 08:14:23 +0530 https://www.taxtmi.com/highlights?id=70969