Applicability of Sections 194 I & 194 J

This query is : Open

Report Abuse Follow Query Ask a Query

CA. Rishabh Mittal

CA. Rishabh Mittal (Querist)
Follow

11 February 2010 Is State Government liable to deduct tax u/s 194I & 194J of the Income Tax Act ??

Thanks & Regards

CA Vijay Kumar Gupta

CA Vijay Kumar Gupta (Expert)
Follow

11 February 2010 Yes, The section stipulates the word person except individual and huf having turnover less than the limit stipulated in sec.44AB which includes State govt.

Aditya Maheshwari

Aditya Maheshwari (Expert)
Follow

11 February 2010 they should

Upgrade to CAclubindia Pro. Subscribe Now!

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
Follow

11 February 2010 Agreed

CA Ravi Sisodia

CA Ravi Sisodia (Expert)
Follow

11 February 2010 Agreed...

CA. Rishabh Mittal

CA. Rishabh Mittal (Querist)
Follow

12 February 2010 Then why Section 194C specifically writes about "State Government" ??

While other Sections of TDS doesn't ...

Also, definition of "Person" as per Income Tax act doesn't includes "State Govt'..

Please gimme suggestions on basis of relevant case laws / judgments /sections ..
Thanks