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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

In case of any ship belonging to or chartered by a non resident ...


Non-resident ship operations from Indian ports subject to Section 172; TDS not required u/s 194C.

January 22, 2014

Case Laws     Income Tax     AT

In case of any ship belonging to or chartered by a non resident which carries passenger, livestock, material or goods shipped at a port in India, the provisions of section 172 would apply and no TDS is required u/s 194C - AT

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