No TDS on Bus Hiring Charges: Section 194C Proviso Not Applicable, Payments Not to Subcontractor, AY 2006-07.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS u/s 194C on bus hiring charges. - Since in the present case, the payments in question are not to subcontractor, this proviso is not applicable and hence, as per the provisions of sec. 194C, the assessee was not required to deduct TDS from these payments for AY 2006-07.... - AT....