Section 194C amendments & important judgements on section 40(a)(ia)

Section 194C of the Income tax Act 1961 with amendments and some important court judgements on section 40(a)(ia) What is the nature of contract and who is the contractor and whether liability to deduct TDS under section 194C arises or not etc. This has been explained as under with circulars issued by the CBDT from […] https://ift.tt/eA8V8J