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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

TDS u/s 194C OR 194I - Common area maintenance charges paid - ...

Income Tax

January 7, 2021

TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS u/s 194C of the Act. - There is a separate agreement between the Owner, Tenant and service provider for common area maintenance - TDS was righly deducted u/s 194C - assessee-not-in-default - AT

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