https://www.taxtmi.com/forum/issue?id=117405 The question is whether TDS under Section 194Q applies where a tenant pays electricity suppliers directly though the connection is in the owner's name and turnover thresholds are exceeded. One view treats the billholder (owner) as the withholding obligor; an alternate view relies on a CBDT circular excluding electricity from the scope of Section 194Q except for purchases from private generators. en-us Thu, 05 Aug 2021 16:01:52 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117405 The question is whether TDS under Section 194Q applies where a tenant pays electricity suppliers directly though the connection is in the owner's name and turnover thresholds are exceeded. One view treats the billholder (owner) as the withholding obligor; an alternate view relies on a CBDT circular excluding electricity from the scope of Section 194Q except for purchases from private generators. Discussion-Forum Income Tax Thu, 05 Aug 2021 16:01:52 +0530 https://www.taxtmi.com/forum/issue?id=117405