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Important Amendments by The Finance (No. 2) Act, 2024 – Charitable Trusts
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Important Amendments by The Finance (No. 2) Act, 2024 – Capital Gains
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Important Amendments by The Finance (No. 2) Act, 2024 – Buy-Back of Shares
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Important Amendments by The Finance (No. 2) Act, 2024 – Re-Assessment Procedures
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Important Amendments by The Finance (No. 2) Act, 2024 – Block Assessment
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Important Amendments By The Finance (No. 2) Act, 2024 – Other Important Amendments
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Legal Considerations for Start-Ups – Are you overlooking some?
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भारत पहले – 75 Year of Independence
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President and CEO of The Institute of Internal Auditors
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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.
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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.

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February 2013

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

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February 2013

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

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