Section 2 in The Finance Act, 2017 [Entire Act]
cases in which tax has to be collected under section 206C of the Income-tax Act, the collection shall be made at the rates specified
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1 - 10 of 105 (0.61 seconds)Section 73 in The Finance Act, 2017 [Entire Act]
five per cent. (2) No declaration under sub-section (1A) of section 206C shall be valid unless the person furnishes his Permanent Account Number ... section (1). (4) No certificate under sub-section (9) of section 206C shall be granted unless the application made under that section contains the Permanent
Ito, Bhubaneswar vs Orissa Computer Application Centre, ... on 3 October, 2017
preceding sub-clauses. If the entire scheme of
s. 206C is evaluated and the process of deducting tax at source, its
accounting and submission ... collecting tax as per the
provisions of sub-s. (1C) of s. 206C is a company or the Central
Government or the State Government, such
Sh. Makhan Lal Gupta, Mandi Gobindgarh vs Ito (Tds), Patiala on 13 July, 2017
under:
1. Because the action for invoking the Provisions of Section 206C(1) by treating
asessee's in default, for non deduction ... neutral effect'.
2. Because the action for charging interest u/s 206C(7) upto the date of filing return by
the ultimate 'receipt
Section 72 in The Finance Act, 2017 [Entire Act]
Section 72 in The Finance Act, 2017
72. Amendment of section 206C.
- In section 206C of the Income-tax Act,- (a) sub-section (1D) shall
Id. Mohd. Nizamuddin, Jaipur vs Ito, Jaipur on 27 October, 2017
give unfettered power to the
AO for taking action under section 206C of the Act. The AO has to initiate action
within a reasonable time ... assessee holding that the
orders under section 201(1),201(1A) and 206C(7) of the Act are to be passed within a
reasonable time
Ito, Tds-4,, Gandhidham vs Safari Fine Clothing Pvt. Ltd.,, ... on 26 May, 2017
facts of the case in
deleting the order passed u/s.206C ... erred in deleting the addition of the interest
charged u/s.206C(7) of the IT Act. The charging of interest
u/s.206C
Nirmal Kumar Kejriwal, Kolkata vs The Ito, Wd-58(4), Kolkata, Kolkata on 15 December, 2017
assessee could be
said to have violated the provisions of section 206C of the Income-tax Act, 1961
(hereinafter referred ... trading of timber who did not
collect any tax u/s. 206C(1) of the Act on sale of 'Timber obtained by any other
Mining Development Officer, ... vs Ito (Tds), Begusarai on 13 April, 2017
Patna dated
27.02.2012. Assessments were framed by ITO(TDS), Beusarai u/s 206C(6A) / 206C
(1C) & 206C(7)(3) of the Income ... erred in holding that the assessee is governed by provision of Sec. 206C of the Act.
6. Briefly stated facts are that assessee
Ito (Tds-2), Jaipur vs Chandmal Sancheti, Jaipur on 2 August, 2017
fact by giving specific
direction on account of demand raised U/s 206C(7) for
charging interest violates the provision of Section 206C ... have considered the facts of the case, the order u/s 206C(6A)/
206C(7) and the submissions of the appellant. The first
contention