TDS u/s 194C - payments made to driver-partners under the Uber ...
Uber Payments to Drivers Not Subject to TDS u/s 194C; Entity Not "Person Responsible" or "Assessee in Default.
April 29, 2023
Case Laws Income Tax AT
TDS u/s 194C - payments made to driver-partners under the Uber App - the assessee cannot be treated as a “person responsible for paying” for the purpose of section 194C r/w section 204 of the Act in respect of payment made to driver partners on behalf of the Uber BV for the transportation services - assessee cannot be treated as an “assessee in default” - AT
View Source