16 December 2008
If a company gets the food from an outside caterer daily and supplies to its employees whether TDS is deductible u/s 194c? There is no contract entered into and nobody from the caterer's place comes to the company for serving. The caterer is just supplying the food. Does this attract 194c?
17 December 2008
Tax is to be deducted for any sum paying for carrying out any WORK......as per section 194C. But work shall also include CATERING as per clause (d) of explanation 111 of the said section. So in the given case, according to me, tax is to be deducted u/s 194C.