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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

TDS u/s 194C OR 194J - tds on the services of testing and ...

Income Tax

February 28, 2018

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 if a contract does not fall within the ambit of Section 194C, it must be deemed to fall within the ambit of Section 194J. - AT

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