5 results for “TDS”+ Section 6(1)(iii)clear
Sorted by relevance
Key Topics
iii) That collection of Toll under HP Tolls Act, 1975 is not a toll plaza under section 206C (IC) of the Income Tax, 1961. (iv) The collection of toll under HP Tolls Act, 1975 has been 4 levied under Entry 59 of List-II of Seventh Schedule to the constitution of India irrespective of whether collected by the Govt. machinery