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Income Tax - Highlights / Catch Notes

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TDS u/s 194C or 194J - Payments to various fields agent for ...


Field agents' payments for surveys and translations taxed u/s 194C, not Section 194J for professional services.

May 28, 2019

Case Laws     Income Tax     AT

TDS u/s 194C or 194J - Payments to various fields agent for conducting research surveys, data compilation and translation etc. - assessee has duly deducted income-tax at source u/s. 194C - No TDS liability u/s 194J

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