TDS Applicability on Payment/Fees

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....DS Applicability on Payment/Fees<br> Query (Issue) Started By: - PRIYAM KHAMBHATA Dated:- 2-3-2026 Last Reply Date:- 11-5-2026 Income Tax<br>Got 1 Reply<br>Income Tax<br>Dear Sir Payment made to Ud....

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....aipur Development Authority (Rajasthan) towards Building Development permission fees. (approx. Rs.1.0 Crore) Whether TDS applicable on such payment. If yes then on which section TDS deductible and if ....

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....No then under which provision TDS not Deductible. Please guide me. &nbsp; Reply By FCA Adv amit aggarwal: The Reply: hon&#39;ble Delhi high court in case of Puri Constructions Private Limit....

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....ed vs Additional Commissioner (2024 (2) TMI 756 - DELHI HIGH COURT) clarified that developers were granted licences for development of residential group housing projects. Under the statutory framew....

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....ork and licence conditions, they were required to deposit External Development Charges with the development authority through the Directorate of Town and Country Planning. on such payment TDS shall....

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.... be require to be deducted by developer u/s 194C.<br> Discussion Forum - Knowledge Sharing ....