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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

TDS liability on advertisement - There is no contract between ...

Income Tax

October 5, 2015

TDS liability on advertisement - There is no contract between the assessee and these two payee firms for providing any space/land/building, machinery etc. so as to fall in the realm of “rent” as stated in section 194I. Here it is a pure case of advertising contract for which TDS has rightly been deducted u/s 194C. - AT

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