https://www.taxtmi.com/caselaws?id=798491 External Development Charges paid to Haryana Urban Development Authority were treated as payments subject to tax deduction at source under Section 194C. A deductor cannot be treated as an assessee in default where the payee has filed its return, included the relevant receipts in taxable income, paid the tax due, and the deductor furnishes the prescribed accountant's certificate under the first proviso to Section 201(1). Verification of these conditions is necessary before imposing liability under Sections 201(1) or 201(1A); the matter requires verification by the Assessing Officer. en-us Thu, 03 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798491 External Development Charges paid to Haryana Urban Development Authority were treated as payments subject to tax deduction at source under Section 194C. A deductor cannot be treated as an assessee in default where the payee has filed its return, included the relevant receipts in taxable income, paid the tax due, and the deductor furnishes the prescribed accountant's certificate under the first proviso to Section 201(1). Verification of these conditions is necessary before imposing liability under Sections 201(1) or 201(1A); the matter requires verification by the Assessing Officer. Case-Laws Income Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798491