“Technical Consultancy” or “Technical Service”- The TDS Rigmarole

The provisions of parts B and C of Chapter XVII of the Income-tax Act, 1961 (the “Act”) dealing with deduction and collection of tax at source, with a gradual expansion in scope over time and rising procedural and interpretational complexities have become a minefield of litigation and given rise to a host of controversies.The provisions of parts B and C of Chapter XVII of the Income-tax Act, 1961 (the “Act”) dealing with deduction and collection of tax at source, with a gradual expansion in scope over time and rising procedural and interpretational complexities have become a minefield of litigation and given rise to a host of controversies.taxmann.com Latest ArticlesRead More

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