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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

TDS u/s 194C OR 194J - short deduction of TDS - placement fees / ...


TDS on Placement Fees: Confirmed u/s 194C for Cable Operators, Not Section 194J for Professional Services.

January 17, 2019

Case Laws     Income Tax     HC

TDS u/s 194C OR 194J - short deduction of TDS - placement fees / carriage fees paid to cable operators - the activities covered by Section 194C are more specific and the activities covered by Section 194J are more general in terms - TDS liability confirmed u/s 194C

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