Applicability of Sections 194 I & 194 J

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CA. Rishabh Mittal

CA. Rishabh Mittal (Querist)
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11 February 2010 Is State Government liable to deduct tax u/s 194I & 194J of the Income Tax Act ??

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CA Vijay Kumar Gupta

CA Vijay Kumar Gupta (Expert)
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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)
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11 February 2010 they should

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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11 February 2010 Agreed

CA Ravi Sisodia

CA Ravi Sisodia (Expert)
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11 February 2010 Agreed...

CA. Rishabh Mittal

CA. Rishabh Mittal (Querist)
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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