TDS on Year End Provisions

By | March 22, 2019
(Last Updated On: March 22, 2019)

TDS on Year End Provisions

Here are the Relevant Judgments on TDS on year end Provisions under Income tax

Apply TDS u/s 194J on provision for Audit Fees :ITAT Chennai

No TDS liability on Provisions at year end if payee not identifiable : ITAT

No TDS on GST Paid / Payable on Services if Shown Seprarately in Tax Invoice : CDBT Circular No 23/ 2017 Dated 19h July 2017

40(a)(ia) disallowance for TDS default even if no sum payable at year end; SC


NO Disallowance can be made if TDS not Deducted

Submit Form 13 Income Tax for No TDS/TCS or Lower TDS

No TDS if Company made payment to Labours on bhelaf of farmers

No TDS on reimbursement of expenses if it had no income element: HC

No TDS on Rent on remittance of Passenger Service Fees (PSF) by an Airline to an Airport Operator : CBDT Circular

No TDS if Income Exempt u/s 10 and not required to file return u/s 139

No TDS on Payment made by KPMG India to KPMG International ; Mutuality Concept

No TDS u/s 195 on crediting income to payee if taxable on receipt basis under treaty: ITAT

No TDS liability u/s 194A if application pending for registration of trust

No TDS liability on Provisions at year end if payee not identifiable : ITAT

No TDS on Payment of lease premium for leasehold rights of 90 years u/s Sec. 194-I TDS

No TDS u/s Sec. 194J in case of transmission of electricity

No TDS on bank guarantee commission made to bank : ITAT

Payment for purchase of software without any copyright is not royalty, No TDS u/s 195

Upfront/Lump Sum lease premium for long term lease not rent u/s 194I, No TDS :CBDT

No TDS on service fees for product promotion under India-Russia income tax treaty

No TDS on Payment to Tirupati Balaji Mandir U/s. 193 & 194A

No disallowance for TDS default when TDS imposed by retro-amendment

TDS Disallowance under Income Tax : Free Study Material


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