https://www.taxtmi.com/highlights?id=51137 TDS u/s 194J - Tax deduction at source on the passengers’ services fees (PSF) - payment to CISF for security - assessee does not pay any sum to CISF but it is paid by the owners and operators of the airport - assessee cannot take shelter u/s 196 as the assessee is not payee to CISF but airport operators pay it - TDS liability confirmed. en-us Fri, 10 Jan 2020 06:55:43 +0530 Fri, 10 Jan 2020 06:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51137 TDS u/s 194J - Tax deduction at source on the passengers’ services fees (PSF) - payment to CISF for security - assessee does not pay any sum to CISF but it is paid by the owners and operators of the airport - assessee cannot take shelter u/s 196 as the assessee is not payee to CISF but airport operators pay it - TDS liability confirmed. Highlights Income Tax Fri, 10 Jan 2020 06:55:43 +0530 https://www.taxtmi.com/highlights?id=51137