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A person responsible for making payment of income which is covered by provisions TDS (Tax Deducted at Sources), is required to deduct tax at source and deposit the same to the Government within the prescribed time. A person who deducts TDS is called as ‘deductor’ and person whose tax has been deducted is called ‘deductee’. Tax will deduct on … Read more
CBDT has clarified that no TDS is require to deduct on service tax component by issuing a circular No. 1/2014 dated 13/01/2014. In the circular it is clearly mentioned that if payment is made to the resident and service tax is mentioned separately, then TDS under chapter XVIII-B of the income tax act is deducted … Read more