
Dear Professional Seniors & Friends,
Warm Greeting!
Here is the Next post of #MCQ on concept based practical professional knowledge on TDS deduction in case payee is engaged in call centre business in a unique manner to be self answered by participants. The detailed answer of these MCQs shall be posted next day for the self assessment of the participants.
MCQ 65.1: XYZ avails services of call centre for which XYZ paid the call centre firm Rs 1,00,000? Which among the following is correct in relation to TDS deduction by XYZ.
A) TDS u/s 194C will be deducted.
B) TDS u/s 194J will be deducted.
C) TDS u/s 194I will be deducted.
D) No TDS will be deducted.
MCQ 65.2: At What rate TDS will be deducted in the above question?
A) 2%
B) 10%
C) 1%
D) No TDS will be deducted.
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CA Sanjay Kumar Agrawal
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Dear Professional Seniors & Friends,
Warm Greetings!
This post of MCQ is on concept relating to section under which TDS is liable to be deducted in case payee is engaged in the business of call centre and the rate at which it is to be deducted.
Answer to MCQ 65.1: B) TDS u/s 194J will be deducted.
Answer to MCQ 65.2: A) 2%
Practical Analysis for MCQ 65.1& 65.2:-
(Disclaimer: The objective of the MCQ post is just to discuss the concept, it may happen, by change of facts, the answer may be different. Please do not treat this as professional opinion; you can definitely have your own opinion.)
Sincere Regards!
CA Sanjay Kumar Agrawal
Mobile: 9810116321
To access MCQ posts regularly, please Join Telegram Channel:
https://t.me/caSanjayKumarAgrawal
For All MCQ post please click on:
Webpage: http://www.casanjay.me/
Facebook: https://www.facebook.com/CA.Sanjay.K.Agrawal/
Linkedin: https://www.linkedin.com/in/ca-sanjay-kumar-agrawal/
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