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Immunity Under Income Declaration Scheme Available Only To The Declarant; Cant Be Extended To Another Assessee : Supreme Court

Immunity Under Income Declaration Scheme Available Only To The Declarant; Can't Be Extended To Another Assessee : Supreme Court

The Supreme Court has found fault with a Gujarat High Court judgment for extending the immunity under the 'Income Declaration Scheme' (IDS) to an assessee who was not the declarant under the...

29 March 2022 4:46 AM GMT
S. 194-I Income Tax Act | TDS Cant Be Deducted In Absence Of Payment Of Rent: Orissa High Court

S. 194-I Income Tax Act | TDS Can't Be Deducted In Absence Of Payment Of Rent: Orissa High Court

The Orissa High Court has held that in absence of payment of rent, the obligation to deduct tax at source ('TDS') under Section 194-I of the Income Tax Act, 1961 ('the Act') does not arise at all....

25 March 2022 12:50 PM GMT