The Income Tax Appellate Tribunal (ITAT) held that the Amendment dated June 01, 2015, in the processing of statement of tax deducted at source under Section 200 A of the Income Tax Act, 1961 is prospective in nature and cannot be applied retrospectively to previous TDS instances. The appellant was required to file the statement […]
from Taxscan | Simplifying Tax Laws https://ift.tt/30Kb3CY
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