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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

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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