https://www.taxtmi.com/caselaws?id=35396 A provident fund trust, acting through trustees as representative assessees under sections 160 and 161, was assessed by reference to the status of the beneficiaries represented. Liability to deduct tax at source under section 194A depended on the nature and status of the assessee, so that status had to be determined before the deduction obligation could be applied. On the facts, the trust was treated as having the status of an individual, and section 194A did not apply. The demand for failure to deduct tax at source was therefore unsustainable. en-us Mon, 28 Jul 2008 00:00:00 +0530 Thu, 04 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35396 A provident fund trust, acting through trustees as representative assessees under sections 160 and 161, was assessed by reference to the status of the beneficiaries represented. Liability to deduct tax at source under section 194A depended on the nature and status of the assessee, so that status had to be determined before the deduction obligation could be applied. On the facts, the trust was treated as having the status of an individual, and section 194A did not apply. The demand for failure to deduct tax at source was therefore unsustainable. Case-Laws Income Tax Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35396