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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

TDS u/s 194J OR 194C - treating annual maintenance contracts ...


Payments Under AMCs Not Considered Technical Service Fees u/s 194J; Treated as Payments u/s 194C.

December 8, 2018

Case Laws     Income Tax     AT

TDS u/s 194J OR 194C - treating annual maintenance contracts “AMC” payments made to various payees as fee for technical services - the amount paid cannot be considered as fees for technical services within the meaning of section 194J.

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