Supreme Court to Examine Income Tax TDS Applicability on Judicial

The Supreme Court of India is set to examine the applicability of Income Tax Deducted at Source (TDS) on the pay and allowances of judicial officers. This inquiry arises from a special leave petition filed by the Commissioner of Income Tax challenging a Punjab and Haryana High Court judgment that exempted judicial officers from TDS on their pay. The Supreme Court has scheduled the next hearing for August 5, during which it will address the complexities of whether such allowances should fall under TDS provisions as per the Income Tax Act.