2% TDS u/s 194C Applicable to CAM Charges, S. 194I Not Applicable: ITAT [Read Order]

TDS - CAM Charges - ITAT - Income Tax - Tax - Taxscan

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) recently held that the 2 % of Tax Deducted at Source ( TDS ) is applicable to Common Area Maintenance charges under section 194C and the provisions of section 194I of the Income Tax Act 1961, is not applicable to this payment. The commissioner…

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