24 March 2015
2-7 no tds applicable and on 1. check whether sec 194I is applicable only if rs 180,000 threshold on p.a basis is crossed or not, if yes then deduct else not
25 March 2015
Mr. Tushar sampath on what basis you are saying TDS should not deduct , have you any supporting Income tax privsion?
Mr. sanjay gupta g, on veiwing the 194 I provision , items 1,2,4,6 are falls under 194I. but there is no any clear terminology for these items. As per you is port is providing something in rent then also 194C applicable?
25 March 2015
one thing we have to note is, in this section word "means" is not used it is using "includes" hence we cant say other than terms given in section is not liable to TDS only e.g.Royalty is attracting 194J clearly and Birth Hire and railway usage is attracting 194 I (as per me).
25 March 2015
i am searching for any relevant case laws or income tax given suggestion. If you have then please share is to support your answer. you have already told is 2-7 is non TDS deductible. Please suggest by some relevant section's provisions or case laws because everybody will have their own view but income tax will not accept it , simply it is creating confusion to everyone.
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