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deduction of TDS on Sub-contracting

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Querist : Anonymous

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Querist : Anonymous (Querist)
14 March 2010 please tell me whether the contractor is liable to deduct TDS on Sub-contracting and if yes, what would be rate of deduction??
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
14 March 2010 YES CONTRACTOR IS LIABLE TO DEDUCT TDS ON SUB CONTRACTING @1%.
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G.Ramesh

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G.Ramesh (Expert)
14 March 2010 Agreed
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
14 March 2010 if the deductees other than Individual/HUF is 2 %

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