Annual maintenance contracts (AMC) - TDS u/s 194C or u/s 194J - ...

Annual Maintenance Contracts Not Subject to TDS u/s 194J; Technical Services Exclusion Clarified.

March 15, 2013

Case Laws Income Tax AT

Annual maintenance contracts (AMC) - TDS u/s 194C or u/s 194J - services of technical persons utilized - it may be technical services for contractor but not for the assessee - Sec. 194J is not applicable - AT

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Annual maintenance contracts (AMC) - TDS u/s 194C or u/s 194J - ...

Annual Maintenance Contracts Not Subject to TDS u/s 194J; Technical Services Exclusion Clarified.

March 15, 2013

Case Laws Income Tax AT

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