Income Tax

No TDS u/s 194A on interest payments to HUDCO – Read CBDT Notification

No TDS u/s 194A on interest payments to HUDCO. CBDT notifies the Housing and Urban Development Corporation Ltd. u/s 194(3)(iii)(f) 

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No . 26/2019

New Delhi, the 20th March , 2019

S.O. 1399(E).-Tn exercise of the powers conferred by sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act , the Central Government hereby notifies the Housing and Urban Development Corporation  Ltd. (HUDCO), New Delhi for the purpose of said clause.

2. This notification shall come into force from the date of its publication in the Official Gazette.

[F. No. 275115/2018-IT(B)]

Md . TARIQUE KALIM,
Director (IT-Budget)

Share

Recent Posts

  • Income Tax

Declaration of additional income by increasing the WIP was not proper – ITAT

Voluntary declaration of additional income by increasing WIP was not proper, as assessee will take the additional benefit in the…

18 hours ago
  • Income Tax

Cash payment for purchase of land or property not violation of 269SS or 269T

Cash payment for purchase of land or property cannot be treated as violation of provisions of section 269SS or 269T…

2 days ago
  • Income Tax

Excel Utility for ITR-1 and ITR-4 available for e-filing for AY 2026-27

Income Tax Department has released excel Utility for e-filing ITR-1 and ITR-4 for AY 2026-27 Excel utilities of ITR-1 and…

3 days ago
  • Insurance

Mediclaim amount not deductible from MACT award under medical expenses – SC

Amount of money received as Mediclaim not deductible from an award passed by MACT under the head of medical expenses.…

4 days ago
  • Income Tax

ITAT jurisdiction is decided by location of AO passing the impugned order

Location of the assessing officer who passed the order shall decide the jurisdiction of the Bench of the Tribunal In…

4 days ago
  • Income Tax

SC explains meaning/scope of reason to believe u/s 147 and change of opinion by AO

Supreme Court explains meaning and scope of “reason to believe” u/s 147 and when reopening can be said to be…

5 days ago