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India: Withholding tax issues PAN numbers, GST on services, limitations

India: Withholding tax issues

The KPMG member firm in India has prepared reports about the following tax developments (read more at the hyperlinks provided below).


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  • Online returns of exempted provident fund trusts: The Employees’ Provident Fund Organisation issued guidance for exempted establishments under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (EPF Act) to file e-returns through an online portal. Read a July 2017 report [PDF 403 KB]

  • Incorrect permanent account number in tax deducted (withheld) at source: The Gujarat High Court held that a greater tax demand cannot be raised on account of an incorrect permanent account number (PAN) used in the “tax deducted at source” return, and that the tax department’s action not allowing the taxpayer to correct the PAN was not acceptable. The case is: Purnima Advertising Agency Pvt. Ltd. Read a July 2017 report [PDF 336 KB]

  • Services rendered outside India not taxable income: The Calcutta High Court held that salary received by a non-resident taxpayer in a non-resident (external) bank account in India for services rendered outside India was not includible in taxable income. The case is: Sumana Bandyopadhyay & Anr. Read a July 2017 report [PDF 328 KB]

  • No tax withholding on “GST on services” component: The Central Board of Direct Taxes (CBDT) issued guidance about when an agreement or contract separately lists the goods and services tax (GST) on services provided. The CBDT guidance states that the tax is to be withheld (deducted) at source on the amount paid or payable without including a “GST on services” component. Read a July 2017 report [PDF 250 KB]

  • FAQs on computation of book profit for minimum alternate tax: The CBDT issued a list of “frequently asked questions” (FAQs) about the computation of book profit for the purposes of the minimum alternate tax. Read a July 2017 report [PDF 356 KB] 

  • Time limit for proceedings for non-compliance of tax deducted at source proceedings: The Allahabad High Court held that since no time limit has been prescribed for tax withheld (deducted) at source proceedings, these actions can be executed at any time The case is: Mass Awash Private Ltd. Read a July 2017 report [PDF 346 KB] 

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