454 results for “TDS”+ Section 5(2)(b)clear
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5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder