TDS returns under digital signature optional - new forms rule to claim refunds. [Notification No.:11/2013 Date: 19th February, 2013]
No transfer of right to use – No deemed sale. It is well settled that, whether the transaction amounts to transfer of right or not cannot be determined with reference to a particular word or clause in the agreement.[High Court of Karnataka, Indus Towers Ltd]
Revised formats of Form 24Q, 26Q, 27Q, 27EQ, 16, 16A, 15G,15H, 27C, 27D. [Notification 11 of 19-02-2013. Late fee & minor code column added]
No transfer of right to use – No deemed sale. It is well settled that, whether the transaction amounts to transfer of right or not cannot be determined with reference to a particular word or clause in the agreement.[High Court of Karnataka, Indus Towers Ltd]
Revised formats of Form 24Q, 26Q, 27Q, 27EQ, 16, 16A, 15G,15H, 27C, 27D. [Notification 11 of 19-02-2013. Late fee & minor code column added]