| WARD TDS , KANNUR |
All cases of persons who has deducted/collected tax at source or who is responsible for deduction/collection of tax under items (a), (b), (c) & (d) below but failed to do so, other than cases assigned to other Income Tax Authorities being - (a) Persons other than Companies deriving income from sources other than income from business or profession and are residing within the territorial area in the State of Kerala, Revenue Districts of Kannur and Kasaragode and in the Union Territory of Pondicherry - Mahe which situated inside Kerala who have deducted/collected tax at source under Chapter XVII of the Income Tax Act, 1961 other than Sections 194E, 195, 196A, 196B, 196C and 196D (b) Persons other than Companies deriving income from business or profession and whose principle place of business is within the territorial area in the State of Kerala, Revenue Districts of Kannur and Kasaragode and in the Union Territory of Pondicherry - Mahe which situated inside Kerala, who have deducted/collected tax at source under Chapter XVII of the Income Tax Act, 1961 other than Sections 194E, 195, 196A, 196B, 196C and 196D (c) Companies registered under the Companies Act having its registered office or principal place of business is within the territorial area in the State of Kerala, Revenue Districts of Kannur and Kasaragode and in the Union Territory of Pondicherry - Mahe which situated inside Kerala who have deducted/collected tax at source under Chapter XVII of the Income Tax Act, 1961 other than Sections 194E, 195, 196A, 196B, 196C and 196D (d) Any other persons residing or having a place of activity within the territorial area in the State of Kerala, Revenue Districts of Kannur and Kasaragode and in the Union Territory of Pondicherry - Mahe which situated inside Kerala who is responsible for deducting/ collecting tax at source under Chapter XVII of the Income Tax Act, 1961 other than Sections 194E, 195, 196A, 196B, 196C and 196D. |
KRL |
WT |
17 |
5 |