https://www.taxtmi.com/caselaws?id=445647 The ITAT Jaipur held that payments made to Eco Development Committees and Van Suraksha and Prabandhan Samiti for forest preservation/reforestation activities through self-help groups do not constitute contract payments under Section 194C. The tribunal found these Van Samitis were established per Rajasthan State Government notification for conservation programs involving local communities, not as contractors. Relying on CBDT Circular No. 502/1988, the tribunal concluded TDS provisions under Section 194C do not apply to such payments made for community-based forest conservation work. The assessee was not required to deduct TDS, and the appeal was decided against revenue. en-us Wed, 08 Nov 2023 00:00:00 +0530 Sat, 11 Nov 2023 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445647 The ITAT Jaipur held that payments made to Eco Development Committees and Van Suraksha and Prabandhan Samiti for forest preservation/reforestation activities through self-help groups do not constitute contract payments under Section 194C. The tribunal found these Van Samitis were established per Rajasthan State Government notification for conservation programs involving local communities, not as contractors. Relying on CBDT Circular No. 502/1988, the tribunal concluded TDS provisions under Section 194C do not apply to such payments made for community-based forest conservation work. The assessee was not required to deduct TDS, and the appeal was decided against revenue. Case-Laws Income Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445647