Tag: TDS refund
CPC-TDS established procedure for refund of excess TDS deposited ABCAUS Case Law Citation:ABCAUS 3333 (2020) (07) HC In the instant case, a writ petition had been filed seeking a direction to the Income Tax Department to remove technical glitches and enable the TRACES portal so that petitioner could …
TDS Refund Claim Form 26B can be EVC verified in addition to DSC. Amendment to Rule 31A (3A). Information to be filled for refund u/s 194-IA. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 45/2017 New Delhi, the 5th June, 2017 G.S.R. 554(E).—In …
Circular No. 11/2016 F.No.279/Misc./M-140/2015-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ****** New Delhi, 26th April, 2016 Subject:- Payment of interest on refund under section 244A of excess TDS deposited under section 195 of the Income tax Act, 1961- reg. The …
In a latest judgment, Delhi High Court has quashed CBDT order rejecting refund of TDS deducted on penal interest treating it non-exempt u/s 10(15)(iv)(c) considering it as a result of violation/transgression of the loan agreement. The Court observed that the penal interest was imposed as part of the conditions of the …
