08 July 2016
TDS will be deducted under section 194C for payment of Handling Charges. hence the Rate will be 1% is the payee is Individual/HUF or 2% in the payee is other than Individual/HUF.
Please help to provide notification or tell me please where is the mentaion this words like "HANDLING CHARGES " in section 194 C as required by our SAP system management. regards, Praveen K. Sharma