https://www.taxtmi.com/caselaws?id=449605 External development charges paid to a statutory development authority for colony development are treated as payments covered by Section 194C because the arrangement for external development works is sufficient for tax deduction at source, even without a direct written contract with the payer. The note also states that Section 196 does not apply, as the authority has a separate legal identity and is not the Government merely because it acts under State directions or routes receipts through a department. It further notes that notices were not interfered with solely for lack of clarity where the statutory basis was otherwise apparent. en-us Tue, 13 Feb 2024 00:00:00 +0530 Tue, 23 Sep 2025 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449605 External development charges paid to a statutory development authority for colony development are treated as payments covered by Section 194C because the arrangement for external development works is sufficient for tax deduction at source, even without a direct written contract with the payer. The note also states that Section 196 does not apply, as the authority has a separate legal identity and is not the Government merely because it acts under State directions or routes receipts through a department. It further notes that notices were not interfered with solely for lack of clarity where the statutory basis was otherwise apparent. Case-Laws Income Tax Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449605