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Income Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

TDS u/s 194C/194I - TDS liability on monthly maintenance charges ...


TDS Not Applicable on Monthly Maintenance Charges to Housing Societies u/ss 194C and 194I, Court Rules.

May 23, 2018

Case Laws     Income Tax     AT

TDS u/s 194C/194I - TDS liability on monthly maintenance charges paid to housing societies - in the instant case, it is merely reimbursement by the members to the society and, therefore, the payment in question is not liable for TDS - AT

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  1. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

  2. TDS u/s 194C, not 194I, is applicable on payment of Common Area Maintenance (CAM) charges. CAM charges paid by the assessee do not form part of actual rent paid to the...

  3. TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges...

  4. TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS...

  5. Levy of GST - monthly maintenance charges payable by way of reimbursement of charges or share of contribution by a Member to a resident welfare association/ housing...

  6. Exemption from GST - Repair and maintenance fund - sinking fund - applicability of exemption Limit of ₹ 7500/- on the components of maintenance bill by the housing...

  7. TDS u/s 194I/194C - TDS on rent and CAM charge [Common Area Maintenance] - While there are no expenses incurred against the rent except for general building maintenance...

  8. TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual...

  9. Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from...

  10. Levy of GST - Valuation - Resident Welfare Association (RWA) collecting monthly maintenance charges - Any amounts collected periodically along with the monthly...

  11. TDS u/s 194I OR 194C - deductibility of the tax on the entire payment as rent or to be segregated into rent and CAM charges (Common Area Maintenance) - While there are...

  12. Co-operative Housing Society declared income from maintenance charges under 'Income from other sources' with deficit of Rs. 13,86,671/-. Rental and interest income also...

  13. TDS u/s 194C - Disallowance of 'Vehicle Hire Charges' and 'Loading and Unloading Charges' - Looking to the provisions of Section 194C of the Income Tax Act, 1961 if the...

  14. TDS u/s 194C or 194I - Short-deduction of taxes - payments towards maintenance charges - Addition u/s 201(1) / 201(1 A) - assessee-in-default’ - the common area...

  15. TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT

 

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