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

  • ICSI

Empanelment of General Observers for ICSI Examinations December 2026. Last date 16.11.2026

Empanelment of General Observers for ICSI Examinations December 2026 ICSI has invited interested members to enroll as General Observers for…

12 hours ago
  • Income Tax

ITAT address some important issues relating to deduction u/s 80IA

ITAT answers some important and inter-related issues relating to deduction u/s 80IA In a recent judgment, ITAT has dealt with…

14 hours ago
  • Income Tax

Mere carry forward of loss can not be denied for belated return – ITAT

Carry forward of loss can not be denied for belated return, it is only the set off in subsequent year…

1 week ago
  • Income Tax

Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material

Where sales are duly recorded in books and VAT returns, to treat it bogus sales, AO must bringing cogent adverse…

2 weeks ago
  • Income Tax

ITAT allows Diwali expenses incurred by assessee as business expenses

Expenses to celebrate Diwali with staff creates a goodwill and, therefore amounts to expenses incurred for the purpose of business…

2 weeks ago
  • Income Tax

Section 292BB does not bar assessee to raise objection for non issuance of notice u/s 143(2) – SC

Section 292BB of the Income Tax Act, 1961 does not preclude Assessee raising objection for non issuance of notice u/s…

2 weeks ago