Articles by Shubham Tripathi

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Form 26A: Relief for Deductors under Section 201- Detailed Guide with Case Laws & Interest Calculation

  Shubham Tripathi    14 July 2025 at 08:40

Learn how Form 26A helps deductors avoid 'assessee-in-default' status under Section 201 of the Income Tax Act when TDS is not deducted but tax is paid by the deductee. Understand its legal basis, interest implications and key case laws.




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