Dtaa - tds applicability

This query is : Resolved 

06 December 2011 Whether outsourcing of manpower attracts TDS?

If Yes, then under which Head??



Thanks & Regards

07 December 2011 Outsourcing of manpower is a contractual job and as such attracts TDS levy under section 194C. Outsourcing manpower cannot be considered to be of rendering professsional or technical services so 194J cannot in any case apply to such services.



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