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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

TDS deduction u/s 194C - distribution of signals - It is a ...

Income Tax

October 17, 2013

TDS deduction u/s 194C - distribution of signals - It is a case of simple using of plant & machinery i.e. DSR Digital Satellite Receiver for the purpose of distribution and transmission of signals against payment and while making such payment, we are of the considered view that section 194C of the Act including Explanation (iv)(b) of Section 194C is not applicable. - AT

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