TDS under section 194A of the Act on interest on fixed deposit made on directions of Courts

Last updated: 30 December 2015
Circular No.23/2015 F.No.279/Misc./140/2015-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 28th December, 2015 Subject: TDS under section 19A of the Act on interest on fixed deposit made on directions of Court- reg Section 194A of Income Tax Act, 1961(The Act) stipulates deduction of tax at source (TDS) on interest other than interest on securities if the aggregate of amount of such interest credited or paid to t
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Notification No : 23/2015
Published in Income Tax
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