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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

TDS u/s 194C - Requirement of deducting tax at source itself did ...

Income Tax

January 14, 2019

TDS u/s 194C - Requirement of deducting tax at source itself did not arise since the Assessee had simply hired the trucks for specific transportation work for jobs assigned to him and there was no contract of agency or middle man. Thus, there was no contract or sub-contract between the payer or payee.

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