Assessee in Default for Not Deducting TDS on Security Services; Not Technical u/s 9(1) Explanation 2.

Non deduction of TDS - Assessee in default - Technical service - Circular No. 715 dated 8.8.1995 - the services provided by security personal under a contract with the agency cannot be categorized as technical service unless the provisions of Clause (vii) to Explanation 2 to Section 9(1) are fulfilled - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X