Court Addresses TDS on Employer-Provided Accommodation; Employees Can Seek Refunds for Excess Tax Deduction.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS on accommodation provided by the petitioner to its employees - computation of rent for the purpose of computing perquisites - The respondents had not demanded any quantified amount so that we can direct the department to correct the error, if any. If the petitioner had made an error in computation, it is either by the petitioner to approach the authority for rectification if time is available or for the concerned employees to seek refund of excess deduction of taxes from the salaries. - HC....