Sec 194i of i t act-1961

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Ashutosh Kumar Jha

Ashutosh Kumar Jha (Querist)
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03 July 2013 What is in the Sec 194I (a) & Sec 194I (b) of the I T Act-1961. please help.

Thanking you
Ashutosh Kr Jha

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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03 July 2013 194I(a) - apply 2 % tds rate for use of machinery, plant & equipments

194I(b) - apply 10 % tds rate for use of any land or building (including factory building) or land appurtenant to a building (including factory building) or furniture or fittings:]]

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Ashutosh Kumar Jha

Ashutosh Kumar Jha (Querist)
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04 July 2013 Thank you for your valuable reply sir.......

Ashutosh kr Jha

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