Tax Deduction at Source Not Required for Year-End Provisions if Payee Unidentified and Provision Reversed Next Year.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS - Non-deduction of tax at source on year end provision - the payee is not identifiable at the time of making of provision and further the entire provision has been written back in the next year - No disallowance - AT....