Home / 
TDS Not Required u/s 192 for Future Contingency Benefits, Says Authority for Advance Rulings (AAR).
X X X X Extracts X X X X
X X X X Extracts X X X X
....TDS u/s 192 - when the amount does not result in a direct present benefit to the employee who does not enjoy it, but assures him a future benefit, in the event of contingency - no TDS is required - AAR....
TaxTMI
TaxTMI