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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

TDS u/s 194C - making charges of gold - Even if we assume that ...


Section 194C TDS Applies to Gold Making Charges, Even if Payees Are Employees, Due to Income Threshold Exceedance.

December 12, 2016

Case Laws     Income Tax     AT

TDS u/s 194C - making charges of gold - Even if we assume that the 23 persons who were paid making charges were employees of the appellant, then also in most of the cases TDS provisions are attracted because payment to each individual person exceeded the minimum taxable income - AT

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