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SECTION-194J: TDS ON PAYMENTS OF FEES FOR PROFESSIONAL AND TECHNICAL SERVICES Section 194J say that TDS is deducted by Individual and HUF and they are covered under Tax Audit …
SECTION-194IB : TDS ON RENT OF PROPERTY W.E.F. 01.06.2017 Meaning of Rent : Rent includes any payment under any lease or sub lease or tenancy or any other agreement …
SECTION-194M: TDS ON PAYMENT TO RESIDENT CONTRACTOR AND PROFESSIONAL CONDITIONS: This section applicable on Individual HUF And they are not required to get their accounts audited during the financial …
SECTION-194N: TDS ON CASH WITHDRAWAL Section 194N say that TDS is deducted by the payer who makes the cash payments in excess of Rs. one crore during the year …
CONDITIONS OF UNEXPLAINED EXPENDITURE Where in any financial year the assessee has incurred any expenditure and He offers no explanation about the source of such expenditure or part thereof …
CONDITIONS OF UNEXPLAINED MONEY ETC. Where in any financial year the assessee is found to be the owner of any money ,bullion, jewellery, or other valuable article and Such …
CONDITIONS OF UNEXPLAINED INVESTMENTS Where the assessee has made investments which are not recorded in the books of accounts ‘if any’ maintained by him for any source of the …
CONDITIONS OF UNEXPLAINED CASH CREDITS Where any sum is found credited in the books of accounts of an assessee maintained for any previous year, and Assessee could not explain …
SECTION-194C: TDS ON PAYMENTS TO CONTRACTOR Section 194C say that TDS is deducted by any person who is making any payments to a Resident Person who is carrying our …
SECTION-194H TDS ON COMMISSION Meaning of Commission : Commission includes any payment received or receivable , directly or indirectly, by a person working on behalf of another person for …
