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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

TDS u/s 194C OR 194J - document management charges - the work ...


Document Management Charges Taxed u/s 194C, Not 194J, Due to Non-Technical Nature of Work.

December 5, 2018

Case Laws     Income Tax     AT

TDS u/s 194C OR 194J - document management charges - the work assigned to the service provider was not a technical or professional work which required special skills but simple, basic and repetitive nature of work and accordingly subject to tax u/s 194C.

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