Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

TDS - activity of carriage of its school children by any mode of ...

Income Tax

July 8, 2014

TDS - activity of carriage of its school children by any mode of transport other than by railways - transport contracts would be covered by Sec. 194C and not Sec. 194I - AT

View Source

 


 

You may also like:

  1. Provided Bus/Minibus to for transporting employees, school children, families from various places to the place of their work, school etc. do not falling within the scope...

  2. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  3. CENVAT credit of service tax paid under 'Rent a Cab' service on account of engaging cabs for transport of children of staff members from resident to school and back -...

  4. Exemption from Service tax - Repair of bridges, tunnels, dams, airports, railways and transport

  5. Works Contract - Demand of service tax - The provision does not use the word ‘railways’ for public carriage or that the railways should be government railways. - The...

  6. Hiring of buses for children of the employees for transportation to the schools and tuition is not an Input Service and Cenvat Credit cannot be taken on this activity - AT

  7. Assessee in default - TDS u/s 194-I or 194-C -TDS on payment made for hiring of vehicles for transportation - The carriage of goods and passengers by any mode of...

  8. TDS on salary - Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192

  9. Duty demand - CENVAT Credit - transportation provided for school children would also get covered in the definition of "input services". - AT

  10. TCS - Time and mode of payment to Government account of tax collected at source under section 206C.

 

Quick Updates:Latest Updates