Income Tax Act, 1961 [“ Income Tax Act ”],
thereby making it incumbent upon all such persons to deduct tax at
source and pay such tax deductible ... with section
194E of the Income Tax Act, for the proposition that tax has to be
deducted at source irrespective of whether tax is otherwise
tax was otherwise deductible under the provisions of sub-section (1). (1-B) For the purpose of paying tax under sub-section (1-A), tax ... section (1-A), and the tax so payable shall be construed as if it were, a tax deductible at source, from the income under
stated, we have cases in which the tax-deductor-assessee(s) has not
deducted tax at source on the Home Salary/special allowance(s) (education ... expression "deduct income tax on the amount payable" only qualifies the
quantum of tax to be deducted at source and not the identity
tax at source at the rates
specified therein. Plain language of the Section suggests that such a tax
at source is to be deducted ... Certain consequences of failure to deduct tax at source
from the payments made, where tax was to be deducted at source or failure
Section 31 in Income Tax Rules, 1962
31. Certificate of tax deducted at source to be furnished under section 203.
(1) The certificate of deduction ... paid and tax deducted.
2.
16A
Quarterly
Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule
amount which is not chargeable to tax under the
provisions of Act, tax at source (TDS, for short) is not liable ... deducted at source
whether it is so deductible under any provision of the 1961
Act which inter alia brings in the TDS provisions
while Chapter XVII-B deals with the recovery of tax to be deducted at source, the other sub-chapters C, D, E and F provides ... supply or labour for carrying out any work), on which tax is deductible at source under Chapter XVII-B and such tax has not been
Department and Income Tax Appellate Tribunal held that there was no liability of the news agency to deduct tax at source with regard ... tax which could not be deducted?
9.Whether according to Section 191 read with Section 201 , a deductor, who fails to deduct tax at source
financial institution or person can pay over the income-tax authorities the tax deducted at source in respect of any payment being made ... assessees to deduct tax as required under the IT Act or prohibited otherwise to deduct and pay tax at source. According to him there
tax deductible in accordance with the provisions of ss. 192 to 196A . The words used in s. 215 is "tax deductible" at source ... provides that the assessed tax would mean tax on total income as reduced by the amount of tax deducted at source. The use of words
