Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    Exemption from GST - supply of services...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    TDS u/s 194H - Higher rate of TDS @20% in absence...     TaxTMI    Reopening of assessment u/s 147 - non independent...     TaxTMI    Reopening of assessment u/s 147 - second...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Detention of the goods and vehicle - stock transfer...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

TDS u/s 194C OR 194J - Payments made to the production houses ...

Income Tax

January 19, 2017

TDS u/s 194C OR 194J - Payments made to the production houses towards cost of production of film/advertisement were nothing but contract payments made by the assessee company in pursuance of the purchase orders - would fall u/s 194C - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements - Circular

  2. Tax Deduction at Source (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting - Circular

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

  4. 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

  5. CENVAT credit - input services viz. advertisement, DVD film production, campaigning in electronic and print media etc. which were used for collecting capital through IPO...

  6. 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

  7. Non deduction of TDS on payment for professional fees as towards directors salary - Unless employee employer relationship exists, no TDS u/s 194J before 1.7.2012 - AT

  8. 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-...

  9. TDS u/s 194J OR 194C - payment made to Chemtrol Engineers Ltd on account of AMC of mobile monitoring vans - section 194C is applicable in this case and not 194J - AT

  10. TDS u/s 194J - the payment made to resident towards annual license fee paid for the renewal of Microsoft software - Clause (ba) to the Explanation to section 194J...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Validity Of Order passed u/s 73 - cryptic order - The High Court found...
H: Validity Of Order passed u/s 73 - Denial of ITC with respect to the su...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
H: Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing ...
H: Transitional credit - Unutilized amount of Advanced VAT paid - The cou...
H: Validity of Reassessment notices issued unsigned - maintainability of ...
H: Unexplained cash credit u/s 68 - The Court highlighted that transactio...
H: LTCG - Receipt of additional amount towards TDR - treatment to receipt...
H: Validity of Assessment order u/s 147 r.w.s. 144B - Procedural Irregula...
C: Extension of due date for filing of Form No. 10A/10AB under the Income...
H: Condonation of delay - substantial delay of 166 days before ITAT - The...
H: Income deemed to accrue or arise in India - Attribution of Profit to p...
H: Condonation of delay - Delay in filling of an appeal before ITAT - The...
H: LTCG - Determination of Fair Market Value (FMV) - The Assessing Office...
N: Export of 2,000 MT of White Onion under Code 0703 10 19
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
C: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
H: Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 8...
H: Estimation of income - bogus purchases - The Tribunal recognized the a...
H: Penalty u/s 270A - allegation of misreporting as per section 270A(9) -...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT
A: Understand the Contrasts between Government and Public Limited Companies
A: PIL challenging provisions of 101st Constitutional Amendment Act relat...
N: Exemption from specified income U/s 10(46) – ‘Kerala Autorickshaw Work...
C: Unauthorised foreign exchange transactions
A: Excess or Short Payment of Customs Duty on Import of goods into India
A: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...
A: Understanding the Scope of Accounting.
A: GST not payable on amount recovered from permanent employees for cante...