TMI BlogTDS u/s 194J or 194C - The assessee had infact deducted tax @10% on the service charges component...TDS u/s 194J or 194C - The assessee had infact deducted tax @10% on the service charges component charged by Social Kinnect. In our considered opinion, even this payment would be liable for tax u/s.194C of the Act as admittedly Social Kinnect is not rendering any professional services to the assessee as detailed supra. The assessee had deducted excess TDS in the instant case in respect of this service charges paid to Social Kinnect. In respect of reimbursement sought by Social Kinnect with mark-..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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