24 results for “TDS”+ Section 194A(3)(v)clear
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Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited or paid by a co-operative