26 results for “TDS”+ Section 194A(3)clear
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In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed
Bench: Shri George George K. & Ms. Padmavathy S.
TDS thereon at the rate in force. The Explanation below sub-section (1) of Section 194A of the Act clarifies that where any income by way of interest is credited to any account, whether called “interest payable account” or “suspense account” or any other name in the books of account of the payer, such credit shall be deemed