https://www.taxtmi.com/caselaws?id=274162 Tax deduction at source under section 194-I applies only where the payment is a sum chargeable under the Income-tax Act; read with section 204(iii), no TDS liability arises if the recipient's income is not chargeable to tax. On that basis, rent paid to Kolkata Port Trust, treated as a charitable institution with income not assessable for the relevant year, was outside the TDS net. As no tax was deductible, the payer could not be treated as an assessee in default under section 201(1), and the corresponding disallowance under section 40(a)(ia) could not be sustained. en-us Thu, 18 Dec 2014 00:00:00 +0530 Tue, 18 Apr 2023 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274162 Tax deduction at source under section 194-I applies only where the payment is a sum chargeable under the Income-tax Act; read with section 204(iii), no TDS liability arises if the recipient's income is not chargeable to tax. On that basis, rent paid to Kolkata Port Trust, treated as a charitable institution with income not assessable for the relevant year, was outside the TDS net. As no tax was deductible, the payer could not be treated as an assessee in default under section 201(1), and the corresponding disallowance under section 40(a)(ia) could not be sustained. Case-Laws Income Tax Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274162