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Section 194a(1f)

Deepak Tapse (Accounts Manager - Taxation) (1771 Points)

22 June 2015

Sir

In case of no deduction of TDS in certian cases specified payment under section 194A(IF), is it mandatory to file e-TDS return if payment made by company to a bank or as case may be.

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Deepak Gupta (CA Student) (15922 Points)
Replied 22 June 2015

Do you mean Sec. 197A(IF)?
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If so, then yes, you need to report such transactions in the TDS return.
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Rule 31A(4)(viii): The deductor at the time of preparing statements of tax deducted shall furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under sub-section (1F) of section 197A.