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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

TDS u/s 194C - The assessee had got the work done directly ...


High Court rules Section 194C TDS not applicable for payments made directly to laborers without formal contracts.

December 30, 2017

Case Laws     Income Tax     HC

TDS u/s 194C - The assessee had got the work done directly through labourers and had merely paid them through the head labourer. In the absence of any contract to carry out any work with a specified person, the provisions of section 194C of the Act would not be attracted - HC

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