TDS u/s 194C - EDC is a charge levied by Government for carrying ...

Case Laws Income Tax

July 29, 2023

TDS u/s 194C - EDC is a charge levied by Government for carrying out External Development Work to be executed in the periphery of or outside colony/area for the benefit of colony/area. The EDC charge is deposited in the receipt head of ‘TCP Department’ being Government. The assessee is not liable to deduct TDS at the time of payment of EDC as the same was not out of any statutory or contractual liability towards HUDA per se. - AT

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TDS u/s 194C - EDC is a charge levied by Government for carrying ...

Case Laws Income Tax

July 29, 2023

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