TDS u/s. 194c

This query is : Resolved

vijay (Querist)
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22 December 2008 I got a tender from a government authority for printing form

For above tender, some of the work i get done from job worker so now i have to deduct TDS on payment to Job workers and at what rate....

Whether is contract or sub contract. It may be cover under subcontract as we get a contract to complete some work and we get part of this work done from other contractor so it is sub contract.

As in direct contract case we have deduct TDS eventhough we are not require to do audit in preceeding financial year but in sub contract case if we not require to do audit in preceeding f.y then we are not require to deduct TDS so new business is not require deduct.

This is my first year of business....

SANDEEP AGGARWAL

SANDEEP AGGARWAL (Expert)
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24 December 2008 Only in the case of individual and HUF if there a/c is not required to audit than he is not required to deduct TDS otherwise he is required to deduct TDS. There is no difference between contract or sub contract as far as TDS provision is concerned.

Regards,

CA. Sandeep Aggarwal