February 22, 2013

Income Tax rules regarding refund of excess deposit of TDS by deductor has been amended in notification 11/2013 dated 19.02.2013. In this notification deductor can claim refund of excess TDS by filing the return electronically on New form 26B with digital signature only .New rule 31A(3A) has been inserted under rule 31A. Further Director general…

TDS cannot be postponed till last date of accounting period, HC ruling in virgin creations will not apply

TDSMAN12 years ago2 years ago01 mins

A judgment is an authority for what it decides. It applies only to those cases in which the requisite amount of tax has been deducted at source out of payments made to the payee and thereafter deposited on or before the due date stipulated by law. The said judgment does not apply to a case…

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New Form 26B to claim excess TDS deposited by Deductor Notification 11/2013

TDS cannot be postponed till last date of accounting period, HC ruling in virgin creations will not apply