Saturday, August 22, 2020

Central Processing Centre- TDS Wing is part of Income Tax Dept, not an ‘External Law Enforcement Agency’ for the purpose of CBDT Circular: ITAT

While dismissing two departmental appeals, the Income Tax Appellate Tribunal (ITAT), Jaipur has held that the Central Processing Centre- TDS Wing of the income tax department, being a part of the department, cannot be treated as an external law enforcement agency for the purpose of the low tax effect circular issued by the Central Board […]

from Taxscan | Simplifying Tax Laws https://ift.tt/3gj7rNV

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