Section 195 : Goods sent on approval basis returned on or after the appointed day – Transitional Provisions
June 10, 2017Section 197 : Transitional provisions for availing Cenvat credit in certain cases. – Transitional Provisions
June 10, 2017
196. Deduction of tax source
Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under the earlier law and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 46 shall be made by the deductor under the said section where payment to the said supplier is made on or after the appointed day.
Team@HostBooks
Arpita Bora is leading the content writing team at HostBooks Limited. She has pursued her Masters in Commerce. With over 4.5 years of experience in technical and creative writing, she specializes in both long and short-form digital content.
Related posts
June 10, 2017
June 10, 2017
Try HostBooks
SuperApp Today
Create a free account to get access and start
creating something amazing right now!
