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Income Tax - Highlights / Catch Notes

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TDS u/s 194I - TDS on rent to AAI - the payment made by the ...

Income Tax

July 13, 2017

TDS u/s 194I - TDS on rent to AAI - the payment made by the Assessee to AAI under the LA is ‘rent’ within the meaning of Section 194-I of the Act.

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  8. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  9. 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

  10. TDS u/s 194C - The assessee having made the payments on behalf of its clients, there is no liability to deduct tax at source on the assessee - AT

 

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