Source: https://www.eserviceshelp.in/income-tax/tds-us-193-194-194a-194b-194bb-194d-194e-194ee-194g-194la/
Timestamp: 2019-04-18 19:08:57+00:00

Document:
Q.1. Whether assessee liable to deduct TDS u/s 193 on provision of interest in case payee is not identified.
Ans. Explanation to section 193 cannot be invoked in a case where person who is to receive interest cannot be identified at stage at which provision for ‘interest accrued but not due’ is made and therefore there was no obligation upon assessee to deduct tax at source, there could not be any question of levy of penalty and interest under section 201 upon assessee. Industrial Development Bank of India v. ITO  107 ITD 45 (ITAT- MUM.).
Q.2. Whether TDS u/s 193 deductible on Interest on own debentures?
Ans. No, please refer CIT V Nattarasankottai Electric Supply Corporation (1947) 15 ITR 495 (Mad).
Q.3. Whether TDS u/s 193 deductible on Interest on debentures issued by cooperative bank?
Ans. No. please refer CIT v. Lakshmi Vilas Bank Ltd. (1997) 228 ITR 697 (Mad).
Q.4. Whether TDS u/s 194 applicable to both types of dividends, i.e., normal dividend as well as deemed dividend?
Ans. Section 194 requires TDS only when payment is made to a shareholder. Payments to shareholders will cover both types of dividends, i.e., normal dividend as well as deemed dividend. Otherwise also, deemed dividend will be taxed in the hands of the shareholder and not in the hands of non-shareholder payee. Therefore, section 194 does not require TDS when payment is made to a non-shareholder. Please refer NZ Reality (P.) Ltd. v. ITO,  29 SOT 61 (ITAT- JP.)(URO).
Q.5. Whether TDS u/s 194 is deductible at the time of preparation of Warrant or at the time of dispatch of warrants?
Q.6. Whether credit of TDS can be denied on the footing that TDS certificate does not show the actual date of payment of tax to Government treasury.
Q.7 Whether TDS u/s 194A deductible on interest on delayed payment of purchase bills?
Q.8. Whether TDS u/s 194A deductible on reimbursement of Interest?
Q.9. Whether TDS u/s 194A deductible on delayed receipt of compensation on land acquisition?
Q.10. Whether TDS u/s 194A deductible on interest paid to RRRDA?
Q.11. Whether TDS u/s 194A deductible on interest neither credited nor paid during relevant period?
Q.12. Whether credit of TDS and assessment of income permissible in two different years?
Q.13. Whether TDS u/s 194A deductible on interest credited but not paid due to loss?
Ans. Tax was to be deducted at source under section 194A where due to losses no interest was paid by assessee to its creditor but credit entry was made as if interest was paid to creditors. Solar Automobiles India (P.) Ltd. v. Dy.CIT (TDS),  17 taxmann.com 260 (Kar.).
Q14. Whether interest u/s 194A deductible on interest income of trust where beneficiaries are individuals?
Ans. No, Please refer ML family trust v State of Gujrat (1995) 213 ITR 152 (Guj), see also Food Corporation of India v ITO (2007) 18 SOT 289 (Del), ITO v Arihant Trust (1995) 214 ITR 306 (Mad).
Q.14. Who is responsible to deduct tax u/s 194B.
Q.15.Whether provisions of S. 194B applicable where participants identified on the basis of their skill or knowledge?
Q.16. Whether provisions of S. 194B applicable on amount of refund of prize money from unsold tickets of lotteries and unclaimed prizes?
Ans. Refund by Directorate of State Lotteries to organising agent of prize money from unsold tickets of lotteries and unclaimed prizes would not attract provisions of section 1 94B ACIT v. Director of State Lotteries .  123 TAXMAN 405 (GA U.) see also Commercial Corporation of India V ITO (1993) 201 ITR 348 (Bom).
Q.1 7. Whether provisions of S. 1 94B applicable on monthly prize scheme?
Ans. Assessee was carrying as a prized scheme, in which 250 members were enrolled – Members were required to subscribe Rs. 300 every month for a period of 52 months – Every month there was a lucky draw and once a subscriber was declared a winner in any such draw, he need not make any payment thereafter – All others, who were not successful in previous draw had to go on paying every month till completion of Scheme – After completion of scheme all subscribers who were not successful in monthly draws would get back their contributions without interest – Whether scheme in question could be treated as `lottery’ scheme and assessee was liable to deduct tax at source under section 1 94B – Held, yes. Lakshmi Gnaneswara Enterprises & Financiers v. ITO  72 ITD 295 (ITAT-HYD.)see also CIT v Sanjiv Kumar (1980)123 ITR 187 (P&H).
Q.18. Whether deduction of floor limit of Rs. 2,500 is to be allowed from each winning from horse race?
Q.19. Whether tax u/s 194BB is deductible only from net income?
Q.20. Whether TDS u/s 194D is deductible on commission paid on reinsurance accepted by assessee?
Q.21. Whether TDS u/s 194E deductible on payments to non-resident sportsman or sports association for participation in match in India ?
22. Whether obligation to deduction under section 194E is not affected by DTAA ?
Q. 23. Whether TDS u/s 194E deductible on guarantee fee paid by assessee to overseas cricket boards?
Q.24. Whether TDS u/s 194G is applicable where petitioner purchased lottery tickets at discount from State Government?
Q.25. Whether question of deducting tax at source arises at time of making payment and it has nothing to do with date of award of compensation?
Q.26. Whether TDS u/s 194 LA deducted on compensation paid for acquiring agriculture land?
Q.27. Whether definition of ‘agricultural land’ contained in section 2(14)(iii) (a) & (b) cannot be borrowed to influence definition of ‘agricultural land’ contained in Explanation to section 194LA?
Ans. There are two definitions of the agricultural land in the Act. One is provided in section 2(14) and the other in section 194LA. The question now arises which definition is to be used for deciding the issue, whether land acquired by the LAO is agricultural land or not or what is acquired is part and parcel of or inclusive of agricultural land. For deciding the issue one has to see the purpose and object for which the two definitions have been enacted. Since in section 2(14)(iii)(a) & (b) definition of agricultural land is given in the context of deciding what should be the capital asset then this definition can be used only for that purpose. The definition in section 2(14)(iii ) is linked with section 45 where chargeability of capital gains is provided on transfer of capital asset. Therefore, the definition of agricultural land as capital asset in section 2(14), read with section 45, cannot be imported to influence the concept of agricultural land as specifically provided for in section 194LA.
Q.28. Whether interest on delayed payment of enhanced compensation in respect of acquisition of immovable property is revenue receipt eligible to tax u/s 4 and, therefore, is liable to TDS u/s 194A?
Ans. It has been concluded by the Supreme Court in various cases that interest on delayed payment on the acquisition of immovable property would be revenue receipt and would, thus, be exigible to tax.
Q.29.Whether claimant is not liable to pay income-tax or if he is entitled to pay tax at lower rates, he will have to obtain necessary tax deduction certificate from Land Acquisition Officer and claim such benefit before competent authority under Act?
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