TDS deduction u/s 194C @ 2% or u/s 194I – on comparison of the ...
Income Tax
September 2, 2014
TDS deduction u/s 194C @ 2% or u/s 194I – on comparison of the two explanations added to Sections 194-I and 194-C of the Act, it was never the intention of the legislature to overlap any of the items mentioned within the meaning of 'rent', by including the same within the meaning of 'work' under Section 194-C of the Act - HC
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