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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

TDS u/s 194J - open access charges incurred by the assessee ...

Case Laws     Income Tax

October 17, 2016

TDS u/s 194J - open access charges incurred by the assessee towards transmission of electricity from its plant to various parts of the country, through transmission lines owned by M/s. Power Grid Corporation of India is not a royalty and accordingly, the assessee need not to deduct TDS under the provisions of section 194J of the Act - AT

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