https://www.taxtmi.com/caselaws?id=798105 Tax deduction at source under Section 194C applies to external development charges paid to an urban development authority where binding jurisdictional precedent governs their TDS character. A pending challenge before the Supreme Court does not displace that precedent, although implementation remains subject to the eventual outcome. Payments described as administrative charges connected with changes in beneficial interest and development rights require verification of their true character, the applicable government scheme, and resulting Chapter XVII-B obligations before TDS liability can be determined. Materially disputed payment character therefore requires fresh fact-based and legal examination. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798105 Tax deduction at source under Section 194C applies to external development charges paid to an urban development authority where binding jurisdictional precedent governs their TDS character. A pending challenge before the Supreme Court does not displace that precedent, although implementation remains subject to the eventual outcome. Payments described as administrative charges connected with changes in beneficial interest and development rights require verification of their true character, the applicable government scheme, and resulting Chapter XVII-B obligations before TDS liability can be determined. Materially disputed payment character therefore requires fresh fact-based and legal examination. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798105