Common Area Maintenance Charges liable to TDS @ 2% u/s 194C not @10% u/s 194I – ITAT
April 28, 2023
Income Tax, ITAT
Common Area Maintenance Charges (CAM charges) liable for TDS rate @ 2% u/s 194C as contractual payment and not @10% u/s 194I towards rent payment – ITAT In a recent judgment, ITAT has held that Common Area Maintenance Charges liable to TDS @ 2% u/s 194C Case Law …