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Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

TDS U/s 194-J OR 194C - AMC - Rendering of services by using ...


TDS on Annual Maintenance Contracts to be deducted u/s 194C, not 194J, per Income Tax Act clarification.

June 17, 2013

Case Laws     Income Tax     AT

TDS U/s 194-J OR 194C - AMC - Rendering of services by using technical knowledge or skill is different than charging fees for technical services - TDS to be deducted u/s 194C - AT

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