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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Disallowance u/s 40(a)(ia) - TDS u/s 194C - the explanatory ...

Income Tax

July 8, 2019

Disallowance u/s 40(a)(ia) - TDS u/s 194C - the explanatory memorandum makes it clear that the scope of sec.194C was extended to cover Association of Persons from 1st June 2008 - It may be pertinent to note that the Trusts file their return of income under the category of “Association of Persons” only - assessees liable to deduct TDS

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