https://www.taxtmi.com/forum/issue?id=3678 Preparation of digital data for a master plan is treated as a technical service, attracting withholding under the TDS provision applicable to fees for professional/technical services; the payee's status as a government department does not automatically relieve withholding obligations, and practical indicators such as PAN possession and issuance of Form 16A demonstrate withholding and credit mechanisms. en-us Sat, 24 Dec 2011 16:06:32 +0530 Thu, 23 Jan 2025 15:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3678 Preparation of digital data for a master plan is treated as a technical service, attracting withholding under the TDS provision applicable to fees for professional/technical services; the payee's status as a government department does not automatically relieve withholding obligations, and practical indicators such as PAN possession and issuance of Form 16A demonstrate withholding and credit mechanisms. Discussion-Forum Income Tax Sat, 24 Dec 2011 16:06:32 +0530 https://www.taxtmi.com/forum/issue?id=3678