THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA
In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are
ITA 386/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40
TDS on the interest payment received from the assessee deductor by filing the respective form 15G or 15H with the deductor.
D. The declaration under section 197A i.e. Form 15G or Form
15H shall not be valid unless the deductee furnishes PAN in the Form 15G or Form 15H respectively. Further, the deductor is required to deduct
