Follow Us :

Section 194C

TDS under section 194C of the Income Tax Act,1961- Amendment, Articles, News Notifications, Judgments and Detailed Analysis at one place

Latest Articles


TDS/TCS Compliance in Government Transactions: A Case Study of Sections 194C and 206C(1H)

Income Tax : Navigate tax complexities in transactions with government entities under Section 196 of the Income Tax Act. Explore tax deductions...

March 22, 2024 2370 Views 0 comment Print

Key TDS Connections: Sections 194C, 194H, 194J, and 194M

Income Tax : Dive into the intricacies of TDS under Sections 194C, 194H, 194J, and explore their critical relation with Section 194M. Clear ins...

December 12, 2023 5412 Views 4 comments Print

Form 13 and Declaration under section 194C(6) of Income Tax Act

Income Tax : Details of Form 13 & section 194C(6) of Income Tax Act 1961. Learn importance of these for transporters & how to avoid excess TDS ...

August 28, 2023 17232 Views 0 comment Print

TDS Rate Chart for FY 2023-24 / AY 2024-25 – Updated

Income Tax : Updated TDS Rate Chart for FY 2023-24 (AY 2024-25). Find the latest rates for tax deduction at source for various transactions. Ea...

July 25, 2023 50424 Views 4 comments Print

Important provisions of Tax Deducted at Source

Income Tax : Gain a comprehensive understanding of Tax Deducted At Source (TDS) provisions under the Income Tax Act, 1961. Explore key sections...

July 11, 2023 4746 Views 0 comment Print


Latest News


Section 194C-: TDS on auto rickshaws and/or buses used for transportation of goods

Income Tax : Section 194C(6) provides exemption to small good carriage contractor/transporter (owning not more than 10 goods carriage at any ti...

January 19, 2018 8091 Views 0 comment Print

SC asked Samsung to reply why it is not liable to deduct tax in respect of goods outsourced for manufacturing

Income Tax : The Supreme Court has sought a reply from Samsung India Electronics on the I-T department plea that the firm is liable to deduct ...

March 5, 2010 1153 Views 0 comment Print

CBDT Expand Definition of Professionals

Income Tax : The Central Board of Direct Taxes (CBDT) expanded the scope of professional services to cover sportspersons, umpires and referees,...

September 2, 2008 17215 Views 0 comment Print


Latest Posts in Section 194C

Section 41(1) Addition Not Permissible Solely Due to Lapse of Limitation Period: ITAT Mumbai

March 23, 2024 612 Views 0 comment Print

ITAT Mumbai rules in favor of Ecokrin Hygiene Pvt. Ltd., deleting additions under section 41(1) of the Income Tax Act solely based on the expiration of the limitation period.

TDS/TCS Compliance in Government Transactions: A Case Study of Sections 194C and 206C(1H)

March 22, 2024 2370 Views 0 comment Print

Navigate tax complexities in transactions with government entities under Section 196 of the Income Tax Act. Explore tax deductions (Section 194C) & collections (Section 206C(1H)) with our case study.

If Payees Accounted for Received Amounts & Paid Taxes, Assessee Not in Default under Sec. 201(1)

March 18, 2024 540 Views 0 comment Print

Explore the detailed analysis of the Satya Kiran Healthcare Pvt. Ltd. vs. ITO case regarding TDS deduction disputes, its implications, and the ITAT Delhi’s verdict.

No Service Tax on GTA Services Without Consignment Note: CESTAT Delhi

March 3, 2024 402 Views 0 comment Print

CESTAT Delhi rules that issuance of a consignment note is essential for taxability under Goods Transport Agency (GTA), offering relief to Sitaram Jaggnath Prasad Sihotia.

Storage Charges akin to Rent, Require 20% TDS under Section 194I

March 3, 2024 1098 Views 0 comment Print

Bombay High Court rules storage tanks not land or building, impacting TDS deductions on storage charges. A pivotal decision for tax compliance practices.

Income from Indian Entities to Volvo Information Technology AB Not Taxable as Royalty: Delhi HC

February 24, 2024 258 Views 0 comment Print

Delhi ITAT rules in favor of Volvo Information Technology AB, declaring receipts from Indian entities not taxable as royalty, aligning with SC precedents.

Non-Tax-Audited Individual Exempt from TDS Deduction under Section 194C

February 24, 2024 4608 Views 0 comment Print

ITAT Ahmedabad’s verdict exempts individuals not subject to tax audit from TDS obligations, highlighting the Nilesh Patel vs DCIT case.

Service tax not paid before return due date disallowable under section 43B

February 20, 2024 1995 Views 0 comment Print

Explore the ITAT Bangalore decision in the Hubli Electricity Supply vs. DCIT Circle-1(1) case for the assessment year 2010-11. Analysis of TDS, service tax, and more.

No disallowance for not deducting TDS on minimum hotel booking guarantee expense

February 16, 2024 657 Views 0 comment Print

ITAT Delhi allows Oravel Stays’ appeal against CIT(A)’s order, removing disallowance under section 40(a)(ia) for not deducting TDS on minimum guarantee expense.

Possession of transport vehicles sufficient for Section 194C TDS exception

February 9, 2024 54 Views 0 comment Print

ITAT Jodhpur rules that possession of transport vehicles is sufficient for Section 194C TDS exception, emphasizing the significance of beneficial ownership.

Search Post by Date
March 2024
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031