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Sec-194C - The Law on TDS

Started by Advocate Anumita, January 24, 2013, 11:30:30 PM

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Advocate Anumita

Section 194C was introduced in the Income Tax Act, 1961 w.e.f. 1st April 1972. In a very short span of time, after it's introduction in the Act, Central Board of Direct Taxes issued Circular No. 86 dated 29-5-1972, Circular No. 93 dated 26-9-1972 and Circular No. 108 dated 20-3-1973 regarding the provision.

http://old1.legalera.in/Front-Page/the-law-on-tds.html