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Informative

2% TDS demand issued against CHA, No Proof Filed for Exemption: Madras grants Final Opportunity

Update / Judgement Date

31 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income TaxOther Legal Matters

The Madras High Court has granted a "final opportunity" to a CHA, who was issued a "2% TDS demand," as "no proof was filed for an exemption." The court's decision, which is a significant victory for the government, was made on the grounds that the person's claim was not supported by evidence. The ruling clarifies that a person cannot file a claim that is not for a valid reason.