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Income Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

TDS u/s 194C OR 195 - Shipping Expenses on account of non ...

Income Tax

July 1, 2020

TDS u/s 194C OR 195 - Shipping Expenses on account of non deduction of TDS u/s 40(a)(ia) - the area of operation of TDS is confined to payments made to any "resident". On the other hand, section 172 operates in the area of computation of profits from shipping business of non-residents. Thus, there is no overlapping in the areas of operation of these sections.

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