https://www.taxtmi.com/highlights?id=72053 Assessee in default - TDS u/s 194A - interest paid/credited to its customers - Interest other than interest on securities - In order to treat a person as assessee in default, firstly, there should be an obligation to deduct tax at source and despite such obligation, the person fails to deduct tax at source or pay after such deduction and further the payee has also not paid tax directly. - AT en-us Sat, 16 Sep 2023 21:26:05 +0530 Sat, 16 Sep 2023 21:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72053 Assessee in default - TDS u/s 194A - interest paid/credited to its customers - Interest other than interest on securities - In order to treat a person as assessee in default, firstly, there should be an obligation to deduct tax at source and despite such obligation, the person fails to deduct tax at source or pay after such deduction and further the payee has also not paid tax directly. - AT Highlights Income Tax Sat, 16 Sep 2023 21:26:05 +0530 https://www.taxtmi.com/highlights?id=72053