CLARITY REGARDING TDS ON UDF COLLECTION CHARGES PAID BY AAI TO AIRLINES.


This query is : Resolved 

Quick Summary
This discussion seeks clarification on whether Tax Deducted at Source (TDS) applies to collection charges paid by Airports Authority of India (AAI) to airlines for timely UDF bill payments. The core question is whether these charges fall under Section 194C (contract work) or 194J (professional/technical services) of the Income Tax Act.

13 July 2023 AAI is making payment of Collection charges to airlines provided that the airline clear their UDF Bills on time. Whether this collection charges paid by AAI attracts TDS u/s 194 C or 194 J. Need Clarification.

13 July 2023 Sec. 194 C IT act.
Its not professional or technical service.

13 July 2023 But it does not mean of contract na sir

13 July 2023 Whether written or verbal, it is called a contract.
Section is applicable on 'carrying out any work'.


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