Court Clarifies TDS Deduction: Distinction Between 'Rent' u/s 194I and 'Work' u/s 194C for 2% Rate.

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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