TDS - Section 194J is not a residuary clause. In other words, it ...

Income Tax

December 19, 2016

TDS - Section 194J is not a residuary clause. In other words, it is not that if a contract does not fall within the ambit of Section 194C, it must be deemed to fall within the ambit of Section 194J. Sections 194C and 194J are independent provisions. - HC

View Source

← Previous Next →

TDS - Section 194J is not a residuary clause. In other words, it ...

Income Tax

December 19, 2016

You may also like:

TDS u/s 194C OR 194J - tds on the services of testing and commissioning received from the BHEL - Section 194J is not a residuary clause. In other words, it is not that...

Tax withholding liability - liability to deduct tax at source u/s 196C r.w.s. 115AC on the interest payable on FCCBs - since income in question is squarely falling under...

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

TCS - Sale of sawn timber does not fall under the ambit of tax collection at source within the meaning of section 206C - AT

Liability to deduct TDS u/s 194C - cinecasting/distribution of movies would be outside the purview of section 194C of the Income Tax Act, 1961 requiring tax deduction at...

TDS u/s 194C or u/s 194J - programmes produced for television, including "commissioned programmes", will fall within the realm of section 194C, Explanation III of the Act - AT

TDS u/s 194J OR 194C - running x-ray and sonography services in all four MCH centre - the activity clearly falls within the definition of ‘work’ as stated in section 194C - AT

TDS u/s 194C - liability to deduct tax - External Development Charges (EDC) - payments made to the Haryana Shahari Vikas Pradhikaran [HSVP] (Earlier known as HUDA) - The...

Deduction u/s 80-IB/80-IC - assembling of air conditioner, DVD, microwave would fall within the ambit of expression “manufacture“. - AT

TDS u/s 194C - Once the conditions of further proviso of section 194C(3) are satisfied, the liability of the payee to deduct tax at source would cease. The requirement...

Quick Updates: