https://www.taxtmi.com/caselaws?id=472081 External Development Charges paid to the Directorate of Town and Country Planning through Haryana Urban Development Authority, acting solely as the State Government's executing agency, constitute payments to Government for external development works. Such payments do not attract tax deduction at source under Chapter XVII-B. Consequently, non-deduction does not make the payer an assessee in default, and a tax demand with consequential interest is not justified. en-us Tue, 18 Jul 2023 00:00:00 +0530 Tue, 29 Sep 2026 12:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472081 External Development Charges paid to the Directorate of Town and Country Planning through Haryana Urban Development Authority, acting solely as the State Government's executing agency, constitute payments to Government for external development works. Such payments do not attract tax deduction at source under Chapter XVII-B. Consequently, non-deduction does not make the payer an assessee in default, and a tax demand with consequential interest is not justified. Case-Laws Income Tax Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472081