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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Assessee in default - TDS u/s 194-I or 194-C -TDS on payment ...


TDS for Vehicle Hire Payments: Classified as "Work" u/s 194-C, Not "Rent" u/s 194-I.

December 17, 2011

Case Laws     Income Tax     AT

Assessee in default - TDS u/s 194-I or 194-C -TDS on payment made for hiring of vehicles for transportation - The carriage of goods and passengers by any mode of transport other than railway are specifically covered by the expression "work" as defined in the explanation III to section 194C of the Act .... - AT

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