Calcutta High Court grants stay till September 30, 2021 on deduction of tax at source under Section 194N of Income Tax Act

The order was passed in a challenge to the constitutional validity of Section 194N on the ground that it is beyond the legislative competence of the parliament.

Kolkata High Court

The Calcutta High Court recently granted an interim order restraining tax authorities from deducting tax on source on the basis of Section 194N of the Income Tax Act till September 30, 2021.

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Calcutta High Court

Income Tax Act 1961

Income Tax Act

Section 194N

Tax Deducted at Source