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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

TDS u/s 194J OR 194C - The amounts paid to sub-contractors is ...

Income Tax

February 29, 2016

TDS u/s 194J OR 194C - The amounts paid to sub-contractors is either for erection, installation, fabrication, commissioning, testing & trial operation of some parts of the Power Plant and therefore cannot be termed as technical services as per the definition in Explanation 2 to section 9 (1) (vii). - AT

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