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Income Tax - Highlights / Catch Notes

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Disallowance u/s 40(a)(ia) - TDS u/s 194C - transport Operators ...

Case Laws     Income Tax

May 2, 2019

Disallowance u/s 40(a)(ia) - TDS u/s 194C - transport Operators furnish their PAN to the person responsible for making payments - non furnishing of details obtained in 194C(6) of transporters in e-TDS return as per 194C(7) - disallowance u/s 40(a)(ia) does not arise

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