Report by ROC & RD to MCA of Incorrect Certification of forms by CA/CS. Report to ICAI / ICSI for action and debarring from filing [MCA Circular 10 of 07-05-2014].
For Registration, present documents except Will in 4 months from execution date to Registrar. For delay, pay fine upto 10 times of Regn Fee.
The resident deductor is also entitled to interest u/s 244A of the Act on refund of excess deduction or erroneous deduction of TDS u/s 195 of the Act [Union of India Vs. Tata Chemicals Ltd., Civil Appeal No. 6301 of 2011, Date of Order: 26.02.2014, Supreme Court of India].
Supreme Court in case of Kone Elevators India (Pvt) Limited, has been ruled that manufacture, erection, installation and commissioning of lift at customer's premises constitute works contract.
For Registration, present documents except Will in 4 months from execution date to Registrar. For delay, pay fine upto 10 times of Regn Fee.
The resident deductor is also entitled to interest u/s 244A of the Act on refund of excess deduction or erroneous deduction of TDS u/s 195 of the Act [Union of India Vs. Tata Chemicals Ltd., Civil Appeal No. 6301 of 2011, Date of Order: 26.02.2014, Supreme Court of India].
Supreme Court in case of Kone Elevators India (Pvt) Limited, has been ruled that manufacture, erection, installation and commissioning of lift at customer's premises constitute works contract.