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Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

TDS u/s 194C OR 194J - TDS liability carriage fees, editing ...


Court Rules TDS on Carriage, Editing, and Dubbing Fees Falls u/s 194C, Not Section 194J.

November 17, 2017

Case Laws     Income Tax     HC

TDS u/s 194C OR 194J - TDS liability carriage fees, editing charges and dubbing charges - the activities covered by Section 194C are more specific and the activities covered by Section 194J are more general in term - the activities covered by Section 194C, Section 194J cannot be applied being more general out of the two. - HC

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