92 results for “TDS”+ Section 197A(2)clear
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Appeals are partly allowed/allowed for statistical purposes in above terms
Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote
197A(1B) [i.e. interest income other than interest on securities as referred to in section 194A does not exceed the basic exemption limit], will at the outset be excluded from consideration as not entailing any obligation to deduct tax at source. Similarly, the cases covered u/s 194A(1C) [i.e. persons exceeding the specified age furnishing form