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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

TDS liability - Payment to Association of Tennis Profession ...


Assessee Must Deduct TDS on Payments to ATP u/s 194E of Income Tax Act, Clarifies Liability.

May 7, 2016

Case Laws     Income Tax     AT

TDS liability - Payment to Association of Tennis Profession (ATP) - ATP is a non-resident sports institution and therefore Section 194E applies to the payments made by the assessee to the ATP - AT

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