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“tax collected at source”

Chapter XVII - Collection & Recovery (TCS)Chapter XVII-BBChapter XVII-BB / Rule 26B / Rule 31AA / Rule 37-I305 judgments

The decision most relied on for tax collected at source is Chandigarh (iii) Meeraj Estate & Developers v. DCIT (116 ITD 301), cited in 46 judgments on BharatTax.

Leading authorities on tax collected at source

Chandigarh (iii) Meeraj Estate & Developers v. DCIT
116 ITD 301 · 2009 · ITAT
46
citing judgments

The case is cited for its relevance to provisions concerning Tax Deducted at Source (TDS) and Tax Collected at Source (TCS), particularly in relation to amendments introduced by the Finance Bill, 2012, including Section 234E.

Toyo Engg. India Ltd. v. JCIT
5 SOT 616 · 2006 · ITAT
28
citing judgments

Tax deducted at source (TDS) is a method of collection, not a levy of tax. Credit for TDS can be granted even if the corresponding income is not yet assessable, as long as the assessee follows a consistent method of accounting.

Commissioner of Income Tax, New Delhi v. Eli Lilly and Company (India) Private Ltd.
15 SCC 1 · 2009 · Reported
23
citing judgments

Income tax is deductible at source under Section 4(2) and Section 192(1) of the Income Tax Act, 1961, where a sum paid to a non-resident is chargeable to tax. These sections are part of the machinery provisions for the collection and recovery of tax.

CIT v. Hutchison Essar Telecom Ltd.
323 ITR 230 · 2010 · High Court
23
citing judgments

An order for default committed under Section 206C of the Income Tax Act cannot be passed after the expiry of four years from the end of the relevant financial year. This limitation period is considered reasonable, similar to Section 201(3) concerning tax deduction at source.

CIT v. Kalyani Steels Ltd.
91 Taxmann.com 359 · 2018 · High Court
22
citing judgments

Tax is not deductible at source if there is no income embedded in a payment. TDS is merely an alternative method for tax collection.

CIT v. Adisankara Spinning Mills (P.) Ltd.
362 ITR 233 · 2014 · High Court
14
citing judgments

A technical breach of filing a statutory form, such as Form 27C, can be condoned. No liability under section 206C(6A) or 206C(7) can be fastened on the assessee if the statutory form is filed, even if not furnished in time.

DIT(E) v. Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust
336 ITR 694 · 2012 · High Court
13
citing judgments

Denial of exemption under Section 11 of the Income Tax Act is not warranted if donations collected by an educational trust are not challenged by authorities and the source of corpus donations is duly proved.

ITO v. Mega Collections (p.) Ltd.
151 Taxmann.com 403 · 2023 · Reported
12
citing judgments

Loan transactions cannot be treated as unexplained cash credit under section 68 if the assessee proves the identity, creditworthiness, and genuineness of the creditors by submitting their PAN, address, income tax returns, audited financial statements, and bank statements, and also proves the source of source.

Judgments citing tax collected at source

Nirma Limited, Ahmedabad vs. The Dcti, Circle-3(1)(1) Now DCIT, Central Circle-2(2), Ahmedabad

Appeal of the assessee is allowed

ITA 475/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2013-14

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Kumar, Sr DR
Section 139Section 140ASection 143Section 143(1)Section 143(3)Section 156Section 199Section 206CSection 244ASection 244A(1)

addition to the said amount, simple interest thereon calculated in the following manner, namely :— 45[(a) where the refund is out of any tax collected at source under section 206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding ... difference between : (i) the tax paid under section 115WJ, which deals with advance tax in respect of fringe benefits; or (ii) the tax collected at source under section 206C; or (iii) any tax paid by way of advance tax or any tax treated as paid under section 199, which deals

Shri Pawan Kumar Ruia., Kolkata vs. DCIT, Cir- 30, Kolkata.

In the result, the appeal is allowed

ITA 1197/KOL/2023[2014-15]Status: DisposedITAT Kolkata23 Sept 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.1197/Kol/2023 Assessment Year: 2014-15 Shri Pawan Kumar Ruia…..…….…....…………….......…....………....Appellant 5, Sunny Park, Kolkata – 700019. [Pan: Acnpr3823K] Vs. Dcit, Circle-30, Kolkata.......................................................…..…..... Respondent Appearances By: Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Appellant. Shri Sailen Samadder, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 30, 2024 Date Of Pronouncing The Order : September 23, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.09.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This Appeal Is Relating Non-Credits Of Tds Of Rs.95,80,949/- Out Of Total Tds Claim Of Rs.2,18,82,526/-. 3. The Brief Facts Of The Case Are That The Assessee Is An Individual & Derived Salary Income & Income From Other Sources. The Assessee Filed Its Return Of Income On 17.07.2014 Declaring A Total Income Of Rs.6,52,52,390/-. The Assessment Was Completed U/S 143(3) Vide Order Dated 17.12.2016 At A Total Income Of Rs.6,86,66,708/-. The Assessee

Section 143(3)Section 250

shall be determined after adjustment of the tax, interest and fee, if any, computed under (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under section 89, any relief allowable under an agreement under section 90 or section ... which provides for determining the amount payable or refundable to the assessee after adjusting the amount of any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable u/s.89 etc. from the amount of tax determined under clause (b). Essence of clause

Abbott Healthcare Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai

In the result, Ground No. 3 with its Sub-Grounds is allowed for statistical purposes

ITA 2756/MUM/2024[2019-20]Status: DisposedITAT Mumbai23 Sept 2024AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalabbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 Pan: Aaack3935D ..... Appellant Vs. Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs.

For Appellant: Shri Madhur Agrawal, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. DR
Section 143(1)Section 250Section 43B

determined after adjustment of the tax , interest and fee, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under section 89, any relief allowable under an agreement under section 90 or section

Mape Advisory Group Private Limited, Mumbai vs. DCIT Circle 5.2.1, Mumbai

In the result, appeal of the assessee is allowed

ITA 2191/MUM/2024[2017-2018]Status: DisposedITAT Mumbai22 Aug 2024AY 2017-2018
Section 115JSection 143(3)Section 154Section 244Section 244ASection 244A(1)Section 244A(2)

addition to the said amount, simple interest thereon calculated in the following manner, namely :— (a) where the refund is out of any tax collected at source under section 206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding

Hariom Biotech Agri Farming, Nagpur vs. DCIT CPC Bengaluru, CPC Bengaluru Karnataka

In the result, appeal filed by the assessee is dismissed

ITA 300/NAG/2023[2018-19]Status: DisposedITAT Nagpur14 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe
Section 10Section 143(1)Section 154Section 154(1)(b)Section 2

determined after adjustment of the tax, interest and fee, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under section 89, any relief allowable under an agreement under section 90 or section

Joint Commissioner of Income Tax (OSD), Central Circle -1(3), Bangalore vs. M/S. Sical Logistics Limited, Chennai

In the result, the appeal filed by the revenue is partly allowed for statistical purposes

ITA 1067/BANG/2019[2014-15]Status: DisposedITAT Bangalore09 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri Ravindra .T, CAFor Respondent: Shri D.K. Mishra, CIT-DR
Section 115JSection 14ASection 155JSection 250(6)

under the provisions of the Income-tax Act, including taxes, duties, penalties, interest, surcharge, fines, cesses, charges, unpaid tax deducted at source or tax collected at source (including without limitation, the income tax dues), whether admitted or not, due or contingent, whether or not set out in the Information Memorandum

Societe Generale Global Solution Centre Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 1028/BANG/2024[2018-19]Status: DisposedITAT Bangalore02 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Sri Rony Antony, A.RFor Respondent: Smt. S. Praveena, D.R
Section 1Section 10ASection 142(1)Section 143(1)Section 143(3)Section 234CSection 250Section 44ASection 90

determined after adjustment of the tax [, interest and fee], if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, [any relief allowable under section 89,] any relief allowable under an agreement under section 90 or section

System A D Solution India Pvt Ltd, Mumbai vs. Circle 11(2)(2), Mumbai

ITA 1337/MUM/2024[2010-11]Status: DisposedITAT Mumbai26 Jun 2024AY 2010-11

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Avinash Baburao Karpe
Section 139(1)Section 143(3)Section 147Section 148Section 271(1)Section 271(1)(c)

compute the quantum of penalty at the rate of 100% of tax sought to be evaded (as reduced by the amount of tax collected at source). Accordingly, in terms of paragraph 6 and 6.1 above, Ground No. 1 raised by the Appellant in appeal for the Assessment Year

Mewat Grit Udyog (Since Dissolved) Through Its Successor Nkb Infrastructure Pvt Ltd, Rewari, Haryana vs. Income Tax Officer, Ward-2, Rewari, Haryana

In the result, the appeal of the assessee is allowed

ITA 372/DEL/2024[2010-11]Status: DisposedITAT Delhi06 Jun 2024AY 2010-11

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Nikhil Goyal, AdvFor Respondent: Sh. Anshul, Sr. DR
Section 143(3)Section 154Section 234CSection 254Section 263Section 40

tax payable by or refund due to the Assessee is determined only after adjusting the amounts of tax deducted at source, tax collected at source, any advance tax paid, etc. by the Assessee, from the tax, which was required to be paid by it, as per section

Shri Deepak Kumar Ruia, Kolkata vs. DCIT, Cir. 32(1), Kolkata

In the result, the appeal is allowed

ITA 311/KOL/2024[2016-17]Status: DisposedITAT Kolkata20 May 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 143(3)

determined after adjustment of the tax, interest and fee, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under section 89, any relief allowable under an agreement under section 90 or section ... which provides for determining the amount payable or refundable to the assessee after adjusting the amount of any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable u/s.89 etc. from the amount of tax determined under clause (b). Essence of clause

Smt. Kavita Sachdev, Indore vs. ITO-3(4), Indore

In the result, the appeal of the assessee is allowed

ITA 255/IND/2023[2011-12]Status: DisposedITAT Indore16 May 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2011-12 Smt. Kavita Sachdev, Income-Tax Officer, 112,Jairampur Colony, 3(4), बनाम/ Indore. Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan : Arcps6793D Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2024 Date Of Pronouncement 16.05.2024

Section 147Section 148Section 271(1)(c)

evaded shall be the tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self-assessment tax paid before the issue of notice under section 148.” Page 6 of 8 Smt. Kavita Sachdev, Indore Assessment year ... into consideration the amount of tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self- assessment tax paid before the issue of notice u/s 148. The case of the assessee is covered by this clause

Joyo Plastics, Mumbai vs. ACIT, Circle-24 (1)

In the result, the appeal of the assessee is partly allowed for the result, the appeal of the assessee is partly allowed for the result, the appeal of the assessee is partly allowed for statistical...

ITA 4405/MUM/2023[2019-20]Status: DisposedITAT Mumbai13 May 2024AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2019-2020 Joyo Plastics, Acit Circle-24(1), 104, Jai Antariksh Co-Op Society, 601, 6Th Floor, Piramal Vs. Makwana Road, Marol Naka, Chamber, Lalbaug, Marol, Andheri (E), Mumbai-400012. Mumbai-400059. Pan No. Aaafj 0286 B Appellant Respondent Assessee By : Mr. Ajay R Sing/Akshay Pawar : Ms. Rajeshwari Menon, Sr. Dr Revenue By Date Of Hearing : 01/05/2024 : 13/05/2024 Date Of Pronouncement

For Appellant: Mr. Ajay R Sing/Akshay Pawar
Section 143(1)Section 143(1)(a)

computed under clause (b) by any tax deducted at source, any any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable tax collected at source, any advance tax paid, any relief allowable tax collected at source

Deputy Commissioner of Income Tax, Circle-8, Pune vs. Sandvik Coromant India Pvt Ltd, Pune

In the result, appeal filed by the Revenue in ITA

ITA 1072/PUN/2023[2018-19]Status: DisposedITAT Pune07 May 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1072/Pun/2023 िनधा"रणवष" / Assessment Year : 2018-19 The Dy.Commissioner Of Sandvik Coromant India Pvt. Income Tax, Circle-8, Vs Ltd., Pune. Mumbai Pune Road, Dapodi, Pune – 411012. Pan: Aaccs6638K Appellant/ Revenue Respondent /Assessee Cross Objection No.7/Pun/2024 िनधा"रणवष" / Assessment Year : 2018-19 Sandvik Coromant India The Dy.Commissioner Of Pvt. Ltd., Vs Income Tax, Circle-8, Pune. Mumbai Pune Road, Dapodi, Pune – 411012. Pan: Aaccs6638K Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Patakh – Ar Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 15/04/2024 Date Of Pronouncement 07/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Ita 1072/Pn/2023 Filed By The Revenue & Cross Objection Co No.7/Pun/2024 Filed By The Assessee Are Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] U/S.250 Of The Act, For A.Y.2018-19

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 251Section 251(1)(a)Section 43B

determined after adjustment of the tax 85[, interest and fee], if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under an agreement under section 90 or section 90A, or any relief allowable under section

Prashant Vinayak Adhav, Rajendra Nagar Pune vs. Ward 12 (1) Pune, Bodhi Towers Pune

In the result, the appeal filed by the assessee stands allowed

ITA 605/PUN/2024[2017-18]Status: DisposedITAT Pune06 May 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.605/Pun/2024 "नधा"रण वष" Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Manoj Tripathi
Section 10ASection 139Section 142Section 143(1)Section 154Section 44ASection 89Section 90Section 90ASection 91

determined after adjustment of the tax, interest and fee, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under section 89, any relief allowable under an agreement under section 90 or section

DCIT, New Delhi vs. Candor Gurgaon One Reality Project Pvt. Ltd., New Delhi

The appeal of the assessee is partly allowed for statistical

ITA 1647/DEL/2021[2014-15]Status: DisposedITAT Delhi01 May 2024AY 2014-15

Bench: Shri Amit Shukla & Shri M. Balaganeshassessment Year: 2014-15

Section 234BSection 271(1)(c)Section 80Section 80I

facts and in the circumstances of the case & in law, the Ld. AO has erred in not granting credit of tax collected at source amounting to INR 13,317 on purchases made by the Appellant. 11. On the facts and in the circumstances of the case

Candor Gurgaon One Reality Projects Private Limited, Mumbai vs. ACIT Circle-5(2), New Delhi

The appeal of the assessee is partly allowed for statistical

ITA 1635/DEL/2020[2014-15]Status: DisposedITAT Delhi01 May 2024AY 2014-15

Bench: Shri Amit Shukla & Shri M. Balaganeshassessment Year: 2014-15

Section 234BSection 271(1)(c)Section 80Section 80I

facts and in the circumstances of the case & in law, the Ld. AO has erred in not granting credit of tax collected at source amounting to INR 13,317 on purchases made by the Appellant. 11. On the facts and in the circumstances of the case

Srei Infrastructure Finance Limited, Kolkata vs. ACIT, Cir-11(1), Kol, Kolkata

In the result, appeal of the assessee is allowed

ITA 1157/KOL/2023[2017-18]Status: DisposedITAT Kolkata29 Apr 2024AY 2017-18

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.1157/Kol/2023 Assessment Year: 2017-18 Srei Infrastructure Finance Ltd. ………. Appellant (Pan: Aaacs1425L) Vs. Acit, Circle-11(1), Kolkata ……. Respondent Appearances By: Shri S. K. Tulsiyan, Advocate & Sm. Lata Goyal, Aca Appeared For Appellant Shri S. Datta, Cit, Dr Appeared For Respondent . Date Of Hearing : 07.02.2024 Date Of Pronouncing The Order : 29.04.2024 Order Per Manish Borad: This Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2017-18 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 05.09.2023 Arising Out Of The Assessment Order U/S. 154 R,W,S, 143(3) Of The Act By Acit, Circle-11(1), Kolkata Dated 12.07.2022. 2. Grounds Of Appeal Raised By The Assessee Are Reproduced As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Commissioner Of Income Tax (Appeal), [Here- In- After Referred To As Ld. Cit(A)] Was Not Justified & Grossly Erred In Not Granting The Interest U/S. 244A Of The Income Tax Act, 1961 ('The Act').

Section 115JSection 139(1)Section 143(2)Section 154Section 244ASection 244A(2)Section 250

addition to the said amount, simple interest thereon calculated in the following manner, namely:— (a) where the refund is out of any tax collected at source under section 206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding

ITO, Ward-1, Rohtak vs. D.D.& Co., New Delhi

In the result, the appeal of the Revenue is hereby dismissed

ITA 11/DEL/2020[2014-15]Status: DisposedITAT Delhi25 Apr 2024AY 2014-15

Bench: Shri M. Balaganesh & Ms. Madhumita Royasstt. Yr: 2014-15

Section 143(3)

taxable limit and as per remand report of the AO, in Form no. 26AS of last five years of Shri Harish Kumar no tax collected at source (TCS) was made against his PAN, nor any TDS made, nor any refund issued to him. Accordingly, the learned CIT(A) had specifically

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 994/COCH/2022[2019-20]Status: DisposedITAT Cochin15 Apr 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. Duty of person deducting tax. 200. (1) Any person deducting

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 993/COCH/2022[2019-20]Status: DisposedITAT Cochin15 Apr 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. Duty of person deducting tax. 200. (1) Any person deducting