#Section 194C
Log in to FollowTDS under section 194C of the Income Tax Act,1961- Amendment, Articles, News Notifications, Judgments and Detailed Analysis at one place
Income Tax
Income Tax
Assessee obtained PAN of Transporter – Section 194C TDS not applicable
Income Tax
Income Tax
TDS not deductible by Uber India for payment made to driver partners under Uber App
Income Tax
Income Tax
Invocation of section 263 justified if AO failed to enquire about non-deduction of TDS on CFS charges
Income Tax
Income Tax
Violation of section 194C(7) doesn’t attract disallowance u/s 40(a)(ia) as section 194C(6) duly complied
Income Tax
Income Tax
Common Maintenance Charges cannot be treated as part of rent for TDS
Income Tax
Income Tax
Gold wastage during creation of ornaments can’t be treated as ‘making charges’
Income Tax
Income Tax
Rent is subjected to TDS u/s 194I, whereas, CAM is subjected to TDS u/s 194C
Income Tax
Income Tax
TDS u/s 194C of Income Tax Act deductible on payment of Common Area Maintenance Charges
Income Tax
Income Tax
Provisions for rent is governed by Section 194I & CAM charges by Section 194C
Income Tax
Income Tax
TDS u/s. 194C of Income Tax Act applicable in case of Common Area Maintenance Charges
Income Tax
Income Tax
TDS u/s 194C deductible on payments towards bus hire and wharfage charges
Income Tax
Income Tax
TDS u/s 194C not deductible on security charges as it involves only supply of manpower
Income Tax
Income Tax
TDS Rate Chart for FY 2023-2024 (AY 2024-2025)
Income Tax
Income Tax
