19 November 2009
U/s 194C 1% if the jobber is an individual, huf or a proprietorship concern of individual / huf. 2% for others. Proprietorship will always have the PAN number of the Individual or HUF. To be very sure check the structure of the PAN Number before paying. For Individuals, the 4th Character in the alpha numeric PAN Number is a 'P'. For HUF it is a 'H'.
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