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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

TDS u/s 194C - payments made to Eco Development Committee (EDCs) ...


Payments to Environmental Committees Exempt from Contract TDS Under Income Tax Act, Align with National Forest Policy.

November 16, 2023

Case Laws     Income Tax     AT

TDS u/s 194C - payments made to Eco Development Committee (EDCs) and Van Suraksha and Prabandhan Samiti (VFPMC) - The work was executed through participation of people and government as per notification framed by the State Government as per National Forest Policy (1988) of the Central Government. - The payments made to these Van Samitis are not contract payments and provisions of section 194C thus do not apply. - AT

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