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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

TDS u/s 194C - Disallowance made u/s 40(a)(ia) of the Act - the ...

Income Tax

January 31, 2023

TDS u/s 194C - Disallowance made u/s 40(a)(ia) of the Act - the provisions of sec.194C are not attracted for expenses claimed as “security charges”. Supply of manpower may not fall under the provisions of sec. 194J relating to “professional fees”. - Additions deleted - AT

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  3. TDS liability - no disallowance could be made u/s 40(a)(ia) for short deduction of tax at source - AT

  4. Amended provisions of sec. 40(a)(ia) w.e.f. 1.4.2010 with retrospective effect - No disallowance if the TDS is paid on or before the due date specified in sec. 139(1)

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