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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

TDS - payment of channel placement charges to cable ...

Income Tax

April 8, 2015

TDS - payment of channel placement charges to cable operators/MSOs - assessee had thus carried out the work of dubbing by engaging services and the same was of the nature of getting work done through a sub-contractor - TDS to be deducted u/s 194C and not u/s 194J - AT

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  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. Cable Operator Service - the assessee had not properly maintained the record of number of connections and charges collected from the subscribers - demand confirmed.

  3. Assessee cannot be held to be liable to deduct tax at source from the Pay Channel Charges - AT

  4. Tax Deduction at Source (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting - Circular

  5. Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements - Circular

  6. Cable distribution boards are accessories for poly machines and that the MS channels and angles used are accessories to the said cable boards - eligible for CENVAT credit - AT

  7. Valuation - Consulting Engineering Services - deduction of reimbursement and accommodation charges - inclusion of Withholding tax / TDS - the entire show-cause notice is...

  8. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

  9. TDS u/s 194C OR 194J - short deduction of TDS - placement fees / carriage fees paid to cable operators - the activities covered by Section 194C are more specific and the...

  10. Payments to overseas subsidiary towards sub contracting charges will not be liable for deduction of tax at source u/s 195 as there is no income chargeable to tax in India - AAR

 

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