Tag Archives: toll-collecting services

TDS on payments for highway toll-collecting services

By | July 10, 2016

DCIT V. Project Director , NHAI (ITA No 69/Vizag/2013) The Vishakhapatnam Bench of the Income-tax Appellate Tribunal held that tax must be withheld (deducted) from the amount of payment made to toll-collecting agencies under section 194C of the Income-tax Act, 1961. The taxpayer was engaged in the development and maintenance of highways across India, and… Read More »