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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

TDS u/s 195 on payment of secondment cost - The assessee has ...

Case Laws     Income Tax

November 5, 2023

TDS u/s 195 on payment of secondment cost - The assessee has reimbursed the salary cost of seconded employees on cost-to-cost basis without any profit element. The assessee has duly deducted tax at source from these payments u/s 192 - The stated employees have worked under the supervision and control of the assessee. - No further requirement of deduction of TDS u/s 195 - AT

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