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
View Source