TDS on purchase of goods requires deduction under section 194Q, and is not subject to surcharge or cess. Rate of tax deduction under the provision governing deduction on purchase of goods is fixed at 0.1%, and the amount so deducted is not subject to any surcharge or Health and Education Cess.
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.
TDS on purchase of goods requires deduction under section 194Q, and is not subject to surcharge or cess.
Rate of tax deduction under the provision governing deduction on purchase of goods is fixed at 0.1%, and the amount so deducted is not subject to any surcharge or Health and Education Cess.
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