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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

TDS u/s 194C - non-deduction of tax at source on railway siding ...

Income Tax

December 20, 2022

TDS u/s 194C - non-deduction of tax at source on railway siding charges and demurrage charges - Where the law creates a duty or charge and the party is disabled to perform it, without any default in him and has no remedy over it, there the law will, in general, excuse him. Therefore, when it appears that the performance of the formalities prescribed by a statute has been rendered impossible by circumstances over which the person interested had no control, the circumstances will be taken as a valid excuse. - AT

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