Journal
Journal

Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn More

Current Issue

Past Issues

Subscribe

BCAJ New Subscription

BCAJ Renew Subscription

Be a BCAS Member

Audit Trail Compliance in Accounting Software
Read More

Analysis of the Decision of the Supreme Court in Safari Retreats
Read More

Gifts and Loans — By and To Non-Resident Indians – II
Read More

BCAJ New Subscription

BCAJ Renew Subscription

Be a BCAS Member
Brieficles

Brieficles

BCAJ Brieficles are short-format, web-only articles on contemporary topics of professional importance that are open-for-all to read & share.
Explore Brieficles

Legal Considerations for Start-Ups – Are you overlooking some?
Read More

ATR & AQMM – Audit Reports of Auditors!
Read More

भारत पहले – 75 Year of Independence
Read More
Resources
Resources

Explore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More

Past issues

Golden Content

Publications

Events

Self-paced Learning

Video Insights

President and CEO of The Institute of Internal Auditors
Read More

Mr. N. R. Narayana Murthy
Read More

Mr. Ishaat Hussain
Read More
About
About

Monthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
Learn More

Introduction

BCAS Website

Journal Policies

Contribute an Article
Advertise
Reach Us
Reach Us

For queries, collaborations, and insights to forge, Drop a line, share thoughts, inquiries galore, At BCAJ, your messages, we eagerly explore.
Learn More

Get in Touch

Feedback

February 2013

No deduction of TDS u/s. 197A in certain specified cases –Notification no. 56/2012 DATED 31-12-2012

By Pinky Shah, Sonalee Godbole, Chartered Accountants

Reading Time 1 mins

CBDT has notified that w.e.f 1st January 2013, no TDS would be deducted in the below mentioned payments made by a person to a Scheduled bank as per RBI Act (excluding a foreign bank:

• bank guarantee commission

• cash management service charges;

• depository charges on maintenance of DEMAT accounts;

• charges for warehousing services for commodities; • underwriting service charges; • clearing charges (MICR charges);

• credit card or debit card commission for transaction between the merchant establishment and acquirer bank.

levitra

Download PDF

Journal

Brieficles

Resources

About

Reach Us

February 2013

No deduction of TDS u/s. 197A in certain specified cases –Notification no. 56/2012 DATED 31-12-2012

You May Also Like

Assessment of preceding years in search cases during election period – Circular No. 10/2012 dated 31-12-2012

A country for scandal? – What do IPL and Ranbaxy tell us?

Journal

Brieficles

Resources

About

Reach Us

February 2013

No deduction of TDS u/s. 197A in certain specified cases –Notification no. 56/2012 DATED 31-12-2012

Share

You May Also Like

Assessment of preceding years in search cases during election period – Circular No. 10/2012 dated 31-12-2012

A country for scandal? – What do IPL and Ranbaxy tell us?