https://www.taxtmi.com/caselaws?id=471433 External development charges paid by a developer to the Haryana Urban Development Authority constitute contractual payments subject to tax deduction at source under Section 194C. Applying the jurisdictional High Court ruling favouring the Department, failure to deduct tax on those charges results in the payer being treated as an assessee in default under Sections 201(1) and 201(1A), with consequential liability for the applicable default provisions. en-us Mon, 18 Aug 2025 00:00:00 +0530 Wed, 02 Sep 2026 13:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471433 External development charges paid by a developer to the Haryana Urban Development Authority constitute contractual payments subject to tax deduction at source under Section 194C. Applying the jurisdictional High Court ruling favouring the Department, failure to deduct tax on those charges results in the payer being treated as an assessee in default under Sections 201(1) and 201(1A), with consequential liability for the applicable default provisions. Case-Laws Income Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471433