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Section 195 of Income-Tax Act, 1961
Section 195 of Income-Tax Act, 1961 deals with Other Sums.
Related Cases / Related Cases / Case Laws
- February 2012: Pune Tribunal: Section 195(1) does not envisage deduction of tax at both instances, i.e., at time of credit of income to account of payee as well as at time of payment thereof -  18 LNIN 22
- 2011: Where no objection certificate granted to assessee under section 195(2) permitting it for non-deduction of tax at source, was never cancelled, it could not be treated as assessee in default for non-deduction of tax at source -  10 - 178 (Punj. & Har.)