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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

TDS u/s 194I - Passenger Service Fees (PSF) - PSF paid by the ...


Passenger Service Fees to Airports Not Classified as Rent, No TDS Required u/s 194-I of Income Tax Act.

January 18, 2017

Case Laws     Income Tax     HC

TDS u/s 194I - Passenger Service Fees (PSF) - PSF paid by the asssessee to the airport operators was not covered under the definition of rent given in the Explanation (i) to Section 194-I - HC

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