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TDS Applicability on Payment/Fees

PRIYAM KHAMBHATA

Dear Sir

Payment made to Udaipur Development Authority (Rajasthan) towards Building Development permission fees. (approx. Rs.1.0 Crore) Whether TDS applicable on such payment. If yes then on which section TDS deductible and if No then under which provision TDS not Deductible.

Please guide me.

 

TDS on development charges under section 194C applies to licence-linked payments for residential group housing projects. TDS applies to payments made by developers to a development authority in respect of development-related charges connected with licences for residential group housing projects. Where the statutory framework and licence conditions require deposit of External Development Charges through the Directorate of Town and Country Planning, the payment is treated as a contractual development payment for TDS purposes, and TDS is deductible under section 194C. (AI Summary)
Income Tax
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FCA Adv amit aggarwal on May 11, 2026

hon'ble Delhi high court in case of Puri Constructions Private Limited vs Additional Commissioner (2024 (2) TMI 756 - DELHI HIGH COURT) clarified that

developers were granted licences for development of residential group housing projects. Under the statutory framework and licence conditions, they were required to deposit External Development Charges with the development authority through the Directorate of Town and Country Planning.

on such payment TDS shall be require to be deducted by developer u/s 194C.

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