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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

TDS u/s 194C - expenditure under the head “wages” - Assessee is ...


No ITDS deduction needed u/s 194C for wage reimbursements; applies if payment isn't taxable income for payee.

September 9, 2018

Case Laws     Income Tax     AT

TDS u/s 194C - expenditure under the head “wages” - Assessee is not liable to deduct ITDS on the amounts which are purely in the nature of reimbursement to the payee u/s.194C of the Act when the payment to the payee does not involve any taxable income of the payee.

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