Clarifying TDS Applicability: Understanding 'Managerial' and 'Consultancy Services' u/ss 194C and 194J of the Income Tax Act. https://www.taxtmi.com/highlights?id=26163 TDS u/s 194C OR 194J - the expression 'manager' and consequently 'managerial service' has a definite human element attached to it and similarly, the services 'consultancy' also necessarily intends human intervention - there is no dispute that there is 'human interface' in rendering service provider to the assessee. - AT en-us Mon, 30 Nov 2015 16:46:10 +0530 Mon, 30 Nov 2015 16:46:10 +0530 TaxTMI RSS Generator Clarifying TDS Applicability: Understanding 'Managerial' and 'Consultancy Services' u/ss 194C and 194J of the Income Tax Act. https://www.taxtmi.com/highlights?id=26163 TDS u/s 194C OR 194J - the expression 'manager' and consequently 'managerial service' has a definite human element attached to it and similarly, the services 'consultancy' also necessarily intends human intervention - there is no dispute that there is 'human interface' in rendering service provider to the assessee. - AT Highlights Income Tax Mon, 30 Nov 2015 16:46:10 +0530 https://www.taxtmi.com/highlights?id=26163