https://www.taxtmi.com/forum/issue?id=120787 TDS applies to payments made by developers to a development authority in respect of development-related charges connected with licences for residential group housing projects. Where the statutory framework and licence conditions require deposit of External Development Charges through the Directorate of Town and Country Planning, the payment is treated as a contractual development payment for TDS purposes, and TDS is deductible under section 194C. en-us Mon, 02 Mar 2026 17:46:44 +0530 Mon, 11 May 2026 16:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120787 TDS applies to payments made by developers to a development authority in respect of development-related charges connected with licences for residential group housing projects. Where the statutory framework and licence conditions require deposit of External Development Charges through the Directorate of Town and Country Planning, the payment is treated as a contractual development payment for TDS purposes, and TDS is deductible under section 194C. Discussion-Forum Income Tax Mon, 02 Mar 2026 17:46:44 +0530 https://www.taxtmi.com/forum/issue?id=120787