#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
Payment under inter-linked contracts for manufacturing attracts TDS u/s 194C
Income Tax
Income Tax
Contract for transportation in respect of chartering a helicopter/aircrafts do not attract provisions of TDS u/s 194I
Income Tax
Income Tax
Section 194C vs 194-I on Transportation vs. Hire Contracts – ITAT Delhi
Income Tax
Income Tax
Understanding TDS Provisions with Latest Case Laws – Part – II
Income Tax
Income Tax
When the assessee-society acts as an intermediate between the company and the members of the society, and the fact that there is no relationship between the assessee and its members as contractor and contractee, section 194C does not get attracted and no disallowance could be made u/s 40(a)(ia)
Income Tax
Income Tax
When the assessee has received Form 15I from the payee and no deduction is made on that basis, no disallowance can be made u/s 194C only for the reason that the forms were not submitted in time before the jurisdictional CIT
Income Tax
Income Tax
Section 40 (a) (ia) applies even in respect of amount paid & not merely payable to contractors
Income Tax
Income Tax
Service of notice on assessee U/s. 143(2) within prescribed period of time is a pre-requisite for framing block assessment
Income Tax
Income Tax
Amendment brought to cast TDS liability on individuals and HUF u/s. 194C do not applies to AY 2007-08
Income Tax
Income Tax
No disallowance under s 40(a)(ia) can be made for non-deduction of tax under s 194C in absence of a continuous contract, oral or written
Income Tax
Income Tax
Provisions of section 194C will not apply in a case where the invoices clearly show that sales tax and excise duty were collected on the supply of materials by the vendors
Income Tax
Income Tax
Vehicle hire charges falls within the scope of Section 194C not under section 194I
Income Tax
Income Tax
Whether hire of trucks without contract for carriage is covered under Sec 194C?
Income Tax
Income Tax
