1Research Scholar, Bharathidasan University, Trichirapalli, India
2Principal, Meenakshi Ramasamy Arts and Science College, Thathanur, Ariyalur, India
Online published on 31 October, 2017.
Service receivers (deductor), while complying with the provisions of TDS, had to undergo myriad of problems starting from deciding applicability of TDS section up to TDS certificate generation. These logical inevitable business realities are left unheeded, resulting in misery of the tax payers as well as the taxmen.
Dedctor, Deductee, e-TDS & Penal provision
