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Income Tax - Highlights / Catch Notes

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TDS u/s 194C or 194I - short deduction of TDS - CAM charges ...

Case Laws     Income Tax

January 12, 2022

TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual rent that was paid to the owner by the assessee company. - the CAM charges paid by it were liable for deduction of tax at source @2%, i.e., u/s. 194C - AT

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