Sr. No. Chapter/ Section of the Act Particular Exemption Provided in MCA Notification A. Chapter 1, Sub-clause (viii) of clause (76) of section 2. Bare Act Language of Section:“related party”, with reference to a company, means- any company which is— (A) a holding, subsidiary or an associate company of such company; or (B) a […]
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Tax to be deducted at source, commonly referred to as ‘TDS’ is a mechanism of Govt. to collect the tax of a person in advance. TDS is an amount which is required to be deducted from the payment to be given to another person and the same is required to be deposited with the income tax[…..]