Dear All,
Refer below Extract from Rule 30 (3) of IT Act regarding deposting TDS on quarterly basis in certain "special cases".
"(3) Notwithstanding anything contained in sub-rule (2), in special cases, the Assessing Officer may, with the prior approval of the Joint Commissioner, permit quarterly payment of the tax deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year"
Which are these special Cases and what is the procedure for applying to AO for seeking permission for the same?
Can any one help
Regards
Ankit
CAclubindia
