2 results for “TDS”+ Section 196Aclear
Sorted by relevance
In the result, appeal of the assessee is allowed
196A, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income” 20. From the language of section 205, it is clear that once the tax is deducted at source, the same cannot be levied once again on the assessee who has suffered the deduction. Once