Parliament can impose Service Tax on Restaurants & Hotels

Parliament can impose Service Tax on Restaurants & Hotels Bombay High Court dismisses writ filed by Indian Hotels and Restaurant Association and upholds validity of service tax levy on air-conditioned restaurants serving liquor u/s 65(105)(zzzzv) of Finance Act and held the levy as constitutional.

What to do if Employer refuses to issue Form 16 or TDS Certificate ?

What to do if Employer refuses to issue Form 16 or TDS Certificate ? Employee who has a taxable Salary in his account for any financial year have right to receive the Form No.16/TDS certificate from his employer to take the credit of the same in their Income tax Returns.As the certificate details must be […]

TDS on Contracts under section 194C of Income Tax Act, 1961

TDS on Contracts under section 194C of Income Tax Act, 1961 Q.1 Who is responsible to deduct tax u/s 194C? A.1. Any person responsible for paying any sum to any resident contractor for carrying out any work (including supply of labour for carrying out any work) under a contract in pursuance of a contract between contractor […]

Employees responsibility regarding TDS on Salary

Employees responsibility regarding TDS on Salary However The Income-Tax Act lay all responsibility on the employer for tax deduction at source at the time of payment of salary to employees whose salary income is above the maximum amount not chargeable to tax. The employer is required to deduct TDS on salary according to the provisions […]