Decoding Form 26A: Impact, Role and Procedure

Aisha , Last updated: 28 November 2023  
  Share


Section 201(1) of the Income Tax Act establishes that a person responsible for deducting TDS (Tax Deducted at Source) on distributed income is deemed an assessee in default if they fail to deduct or pay the TDS. However, exceptions exist, and an assessee will not be considered in default if certain

You have reached daily limit of 2 Free Articles. To view this or other Articles please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)

CCI Pro

Published by

Aisha
(Finance Professional)
Category Income Tax   Report

1 Likes   8372 Views

Comments


Related Articles


Loading


Popular Articles




CCI Pro
Follow us

CCI Articles

submit article