CPE Hours :- 4 ( Four) CPE Hours

Practical problems relating to TDS -

       ·         What constitutes reasonable cause for the purpose of levy of Penalty for default in         deport of TDS.

       ·         Prosecution & Compounding

       ·         Sec.40(a)(ia) -  Jurisprudence till date, Retrospective, Impossibility doctrine

       ·         Amendments -  NRI – PAN

       ·         Provision for Expenses on 31st March, Provision for Audit fee on 31st   March,Provision without receipt of Bills and on estimate

       ·         Assessee in default  - for levy of penalty

       ·         Recent controversies

       ·         Law relating to TCS with special reference to amendments made by the Finance Act,  2016