Related to sec 194c.
This query is : Resolved
26 October 2015
Section 194C
subsection (6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, on furnishing of his Permanent Account Number, to the person paying or crediting such sum.
(7) The person responsible for paying or crediting any sum to the person referred to in sub-section (6) shall furnish, to the prescribed income-tax authority or the person authorised by it, such particulars, in such form and within such time as may be prescribed.
As per subsection 7 word "furnish, to the prescribed income-tax authority"mean for filing of TDS return in form 26Q or anything else?
subsection (6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, on furnishing of his Permanent Account Number, to the person paying or crediting such sum.
(7) The person responsible for paying or crediting any sum to the person referred to in sub-section (6) shall furnish, to the prescribed income-tax authority or the person authorised by it, such particulars, in such form and within such time as may be prescribed.
As per subsection 7 word "furnish, to the prescribed income-tax authority"mean for filing of TDS return in form 26Q or anything else?
26 October 2015
Yes, Please file form 26Q ."T" may be filled in the column 'reason for non deduction....'
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