https://www.taxtmi.com/caselaws?id=467338 Whether payment of External Development Charges attracted TDS as contractor payments under section 194C and whether the payer qualifies for relief under the proviso to section 201(1) were the central issues; the Tribunal held that factual determination on whether the authority acted as a contractor or mere collecting agency and whether the payees had returned and paid tax is outcome-determinative and remitted the matter to the Assessing Officer for verification. The ex parte confirmation of assessee in default was set aside; if the AO verifies that the payee furnished returns, included the sums in income, paid tax and produced the prescribed certificate, the payer will not be held liable under the default provisions. en-us Wed, 17 Dec 2025 00:00:00 +0530 Sat, 14 Mar 2026 18:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467338 Whether payment of External Development Charges attracted TDS as contractor payments under section 194C and whether the payer qualifies for relief under the proviso to section 201(1) were the central issues; the Tribunal held that factual determination on whether the authority acted as a contractor or mere collecting agency and whether the payees had returned and paid tax is outcome-determinative and remitted the matter to the Assessing Officer for verification. The ex parte confirmation of assessee in default was set aside; if the AO verifies that the payee furnished returns, included the sums in income, paid tax and produced the prescribed certificate, the payer will not be held liable under the default provisions. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467338