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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

TDS u/s 194C or 194I - Payment made towards studio hire charges ...


TDS Not Applicable u/s 194C for Studio Hire Charges, Payments Fall Outside Contractual Obligations.

February 14, 2017

Case Laws     Income Tax     AT

TDS u/s 194C or 194I - Payment made towards studio hire charges - the studios would charge the hire charges for using the studios setup on hourly basis and provides their studios room with furniture and equipment on rent to the music directors - the question of TDS deduction u/s 194C does not arise - AT

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