{"id":11167,"date":"2020-04-04T06:47:51","date_gmt":"2020-04-04T06:47:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vishwas\/prosecution-tax-deduction-at-source-s-276b\/"},"modified":"2020-04-04T06:48:43","modified_gmt":"2020-04-04T06:48:43","slug":"prosecution-tax-deduction-at-source-s-276b","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/prosecution-tax-deduction-at-source-s-276b\/","title":{"rendered":"Prosecution \u2013 Tax deduction at source-S.276B"},"content":{"rendered":"<p>A Declaration filed by the assessee under the scheme for settlement of tax arrear arising out of the assessment of income under an order passed u\/s 143(3) is rejected by the authorities on the ground that he was prevented from filing such a declaration under the scheme by virtue of clause (ii) of s.9(a) which disentitles an assessee where a prosecution is initiated u\/s 276B for violation of TDS provisions for the said assessment year. Please advise<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Declaration filed by the assessee under the scheme for settlement of tax arrear arising out of the assessment of income under an order passed u\/s 143(3) is rejected by the authorities on the ground that he was prevented from filing such a declaration under the scheme by virtue of clause (ii) of s.9(a) which disentitles an assessee where a prosecution is initiated u\/s 276B for violation of TDS provisions for the said assessment year. Please advise<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/prosecution-tax-deduction-at-source-s-276b\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[8],"class_list":["post-11167","vishwas","type-vishwas","status-publish","hentry","expertname-ca-pradeep-kapasi"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/11167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11167"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11167"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11167"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=11167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}