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Income Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

NO TDS on GST component - wherever the component of 'GST on ...


Tax Deduction at Source Excludes 'GST on Services' Component if Separately Listed in Invoice Under Chapter XVII-B of Income Tax Act.

July 19, 2017

Circulars     Income Tax

NO TDS on GST component - wherever the component of 'GST on services' is indicated separately in the Invoice - tax shall be deducted at source under Chapter XVII-B of the Act on the amount paid or payable without including such 'GST on services' component - Circular

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