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Income Tax - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

TDS u/s 194C - Disallowance of Lorry Hire Charges u/s 40(a)(ia) ...

Income Tax

June 28, 2022

TDS u/s 194C - Disallowance of Lorry Hire Charges u/s 40(a)(ia) - assessee is in transport business and on need basis, he hires lorries from time-to-time - payments have not been made to the any sub-contractor, therefore, question of TDS does not arise. - AT

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