Applicability of income tax provisions

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 February 2012 Whether the provisions of Income Tax Act are applicable to the non-assesses ie., person whose income below the taxable limit.

CA Hardik Bunha

CA Hardik Bunha (Expert)
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25 February 2012 yes if in any case tds has been deducted. or in any case in which that person is reprentative of assessee. u/s 9

CA. Hari Kishan

CA. Hari Kishan (Expert)
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25 February 2012 Income tax is applicable to all persons who are earning income as per the Indian Income tax act.. not in incase if some tds is deducted or so..or where incase he is representative assessee,, he then is eligible for exemptions and deductions under various sections..

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