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Income Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

TDS u/s 194C on bus hiring charges. - Since in the present case, ...


No TDS on Bus Hiring Charges: Section 194C Proviso Not Applicable, Payments Not to Subcontractor, AY 2006-07.

November 21, 2011

Case Laws     Income Tax     AT

TDS u/s 194C on bus hiring charges. - Since in the present case, the payments in question are not to subcontractor, this proviso is not applicable and hence, as per the provisions of sec. 194C, the assessee was not required to deduct TDS from these payments for AY 2006-07.... - AT

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