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1 - 7 of 7 (0.34 seconds)Section 192 in The Income Tax Act, 1961 [Entire Act]
Section 4 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Commissioner Of Income-Tax vs Manager, Madhya Pradesh State ... on 1 April, 1982
In CIT v. Manager, M. P. State Co-operative Development Bank Ltd. [1982] 137 ITR 230 (MP), we had occasion to consider the question as to whether the Tribunal was right in law in holding that where a regular assessment of an employee had been completed and the amount of tax fully paid by him, the ITO, Salaries Circle (TDS) had no jurisdiction under Section 201 of the Act, to demand further tax from the employee in respect of the tax short deducted relating to such employees. In this connection it was observed as follows (p. 231):
Section 206 in The Income Tax Act, 1961 [Entire Act]
Section 256 in The Income Tax Act, 1961 [Entire Act]
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