Tax deduction at source must apply under a single provision for each payment, not multiple sections. Payments subject to tax deduction at source must be taxed under the single appropriate TDS provision applicable to that kind of payment; TDS sections operate exclusively so that where a payment falls within one provision, other provisions in the same Chapter do not apply simultaneously. Deductors must determine the character of each payment (for example, advertising work) and deduct tax only under the relevant head, preventing multiple provisions from being applied to the same payment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction at source must apply under a single provision for each payment, not multiple sections.
Payments subject to tax deduction at source must be taxed under the single appropriate TDS provision applicable to that kind of payment; TDS sections operate exclusively so that where a payment falls within one provision, other provisions in the same Chapter do not apply simultaneously. Deductors must determine the character of each payment (for example, advertising work) and deduct tax only under the relevant head, preventing multiple provisions from being applied to the same payment.
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