bearing DIN No: CHE/CT/153/1/30052023/00111
passed under Section 206C/206C(6A)/206C(7) of the Act for the
Assessment Year ... bearing DIN No:
CHE/CT/153/1/30052023/00111 passed under Section 206C/206C
(6A)/206C (7) of the Act for the Assessment years between
Section 200 or
the proviso to sub-section(3) of Section 206C of the Act. Section 200A is
merely a machinery provision. Even ... proviso to sub-s. (3) of s. 206C,
he shall be liable to pay, by way of fee, a sum of two hundred rupees
paid under section 115WJ or collected at source under section 206C or paid by way of advance tax or treated as paid under section ... fringe benefits; or
(ii) the tax collected at source under Section 206C; or
(iii) any tax paid by way of advance
Income Tax Act, 1961
.See Section 203AA and second provision to Section 206C(5) of the Income Tax Act, 1961
and Rule 31AB of Income ... Income Tax Act, 1961
.See Section 203AA and second provision to Section 206C(5) of the Income Tax Act, 1961
and Rule 31AB of Income
Income Tax Act, 1961
.See Section 203AA and second provision to Section 206C(5) of the Income Tax Act, 1961
and Rule 31AB of Income ... Income Tax Act, 1961
.See Section 203AA and second provision to Section 206C(5) of the Income Tax Act, 1961
and Rule 31AB of Income
Income Tax Act, 1961
.See Section 203AA and second provision to Section 206C(5) of the Income Tax Act, 1961
and Rule 31AB of Income ... Income Tax Act, 1961
.See Section 203AA and second provision to Section 206C(5) of the Income Tax Act, 1961
and Rule 31AB of Income
file of the respondent and quash the impugned proceedings initiated under
section 206C (6A)/206C(7) of the Act in DIN & Notice
No.ITBA ... alleged non-
collection of tax at source (TCS) under Section 206C of the Income Tax Act,
1961.
4. Needless to say that the Assessing Authority
Tube Investments Of India Limited vs The Assistant Commissioner Of Income ... on 29 September, 2009
deducted at source under Section 200(3) or under proviso to
Section 206C or for furnishing incorrect information. As per sub-
Section (2), penalty will
refund is out of any tax collected at source under section 206C or paid by way of advance tax or treated as paid under section
