TDS deduction u/s 194C @ 2% or u/s 194I – on comparison of the ...

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

September 2, 2014

Case Laws Income Tax HC

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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TDS deduction u/s 194C @ 2% or u/s 194I – on comparison of the ...

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

September 2, 2014

Case Laws Income Tax HC

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