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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

TDS u/s 194J - assessee in default u/s 201(1A)/201(1) - roaming ...

Income Tax

March 5, 2019

TDS u/s 194J - assessee in default u/s 201(1A)/201(1) - roaming charges paid by the assessee to other telecom companies are not covered under ‘fee for technical service’ and such payments are out of the purview of TDS provision of 194J of the Act.

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