88 results for “TDS”+ Section 161(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 88 · Page 1 of 5
Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand