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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

TDS u/s 194C - payments to camera attendants engaged on 'ad-hoc' ...


Payments to ad-hoc camera attendants not u/s 194C, hence no TDS liability on such payments.

May 2, 2016

Case Laws     Income Tax     AT

TDS u/s 194C - payments to camera attendants engaged on 'ad-hoc' basis for a day or two or as and when required basis - would not amount to contract for carrying out of 'work' - No TDS liability - AT

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