https://www.taxtmi.com/highlights?id=63151 TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges are in the nature of contractual is payments that are made for availing maintenance services and they are not paid for use of any premises/equipment. Therefore the cam charges would be subjected to deduction of tax at source u/s. 194C of the Act at 2%. - AT en-us Thu, 28 Apr 2022 08:14:01 +0530 Thu, 28 Apr 2022 08:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63151 TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges are in the nature of contractual is payments that are made for availing maintenance services and they are not paid for use of any premises/equipment. Therefore the cam charges would be subjected to deduction of tax at source u/s. 194C of the Act at 2%. - AT Highlights Income Tax Thu, 28 Apr 2022 08:14:01 +0530 https://www.taxtmi.com/highlights?id=63151