disallowance under section 40 (a) (ia)


This query is : Resolved 

26 November 2009 Whether all payments made to residents (except salary) is subject to tds. What about say for eg. carriage inwards which is not covered by section 30 to 38. Will it attract tds.

26 November 2009 Income Tax Acts requires to deduct TDS on expenses other than salary as specified in section 194.

In your case, if carriage inwards are paid to transporter, provision of Section 194C will be applicable.


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