Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

TDS u/s 194J - open access charges incurred by the assessee ...

Income Tax

October 17, 2016

TDS u/s 194J - open access charges incurred by the assessee towards transmission of electricity from its plant to various parts of the country, through transmission lines owned by M/s. Power Grid Corporation of India is not a royalty and accordingly, the assessee need not to deduct TDS under the provisions of section 194J of the Act - AT

View Source

 


 

You may also like:

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

  3. Transmission involves the rendering of technical services and the consideration paid towards transmission charges partakes the applicant is obliged to withhold tax...

  4. 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

  5. Dis-allowance u/s 40(a)(ia) - non-deduction of TDS from wheeling and transmission charges - applicability of Section 194J or 194C - No TDS - AT

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

  7. Non-deduction of tax u/s 194C – The expenditures were incurred towards greeting cards, stationery, visiting cards, calendars, registers, etc - being a sale and purchase...

  8. TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT

  9. TDS (withholding tax) u/s 195 - Disallowance u/s 40(a)(i) - non-deduction of tax at source on payment made towards membership/subscription fee - principle of mutuality-...

  10. Deduction of expenditure incurred in earning income u/s 56 - assessee is a Thrift and Credit Society - the source is inextricable to the nature of the expenditure -...

 

Quick Updates:Latest Updates