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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

TDS u/s 194C - once conditions of proviso to Section 194(C)(7) ...

Income Tax

September 19, 2019

TDS u/s 194C - once conditions of proviso to Section 194(C)(7) are satisfied, liability of payer to deduct taxes at source would cease and consequently, disallowance of payment of sub-contractor under Section 40(a)(ia) could not be made on the ground that the assessee had not furnished form no.15J as required under Rule 29D. - HC

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