Clarifying TDS Applicability: Understanding 'Managerial' and 'Consultancy Services' u/ss 194C and 194J of the Income Tax Act.

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 OR 194J - the expression 'manager' and consequently 'managerial service' has a definite human element attached to it and similarly, the services 'consultancy' also necessarily intends human intervention - there is no dispute that there is 'human interface' in rendering service provider to the assessee. - AT....