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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Tds u/s 194J or 194I - national roaming costs - The payment of ...


National roaming charges not classified as rent u/s 194-I; no TDS required. Not applicable u/ss 194J or 194I.

December 23, 2011

Case Laws     Income Tax     AT

Tds u/s 194J or 194I - national roaming costs - The payment of roaming charges by the assessee to the other service providers cannot be considered as rent within the meaning of the Explanation below section 194-I.... - AT

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