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Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

TDS u/s 194C or 192 - non deduction of TDS on payment of wages ...


TDS on Laborer Wages Falls u/s 192, Not Section 194C; Wages Classified as Salaries for Tax Purposes.

November 22, 2016

Case Laws     Income Tax     AT

TDS u/s 194C or 192 - non deduction of TDS on payment of wages to the labourers - the wages in the instant case are covered under section 192 of the Act. Therefore the provisions of section 194C are not applicable - AT

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