Payments to Self Help Groups resemble employer-employee relations; TDS not applicable u/s 192, Income Tax Act.

Payments to Self Help Groups resemble employer-employee relations; TDS not applicable u/s 192, Income Tax Act. https://www.taxtmi.com/highlights?id=25789 TDS u/s 194C or u/s 192 - payment to Self Help Groups (SHG) - there is no contractor-contractee relationship but is more in the nature of employee-employer relationship as the assessee is also making contributions to the EPF and ESI - the payments made to an individual is not exceeding the prescribed limit u/s 192 - No TDS - AT en-us Fri, 06 Nov 2015 16:15:03 +0530 Fri, 06 Nov 2015 16:15:03 +0530 TaxTMI RSS Generator Payments to Self Help Groups resemble employer-employee relations; TDS not applicable u/s 192, Income Tax Act. https://www.taxtmi.com/highlights?id=25789 TDS u/s 194C or u/s 192 - payment to Self Help Groups (SHG) - there is no contractor-contractee relationship but is more in the nature of employee-employer relationship as the assessee is also making contributions to the EPF and ESI - the payments made to an individual is not exceeding the prescribed limit u/s 192 - No TDS - AT Highlights Income Tax Fri, 06 Nov 2015 16:15:03 +0530 https://www.taxtmi.com/highlights?id=25789