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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

TDS u/s 194J - part time accountant - writing charges - feeding ...


Part-time accountant entering data into a computer exempt from Section 194J TDS for professional services. No disallowance.

August 2, 2019

Case Laws     Income Tax     AT

TDS u/s 194J - part time accountant - writing charges - feeding details in computer - As the person was simply feeding details in computer, he cannot be considered as a professional, and therefore in our considered opinion, section 194J is not applicable to present facts - no disallowance.

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