[aaykarbhavan] Sum paid without deduction of tax shall not be disallowed if payee files Form No. 15G/H belatedly

 

sum paid without deduction of tax shall not be disallowed if payee files Form No. 15G/H belatedly

December 19, 2014[2014] 50 taxmann.com 411 (Bangalore - Trib.)

IT : Section 40(a)(ia) not applicable where assessee had not deducted tax at source as it was well aware that recipient had no taxable income, though declarations in Form 15G/H were obtained late

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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