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194i hired vehicle rent

This query is : Resolved 
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(Querist)
24 June 2016 sir
hired vehicle rent paid 744000 fy 15-16 tds applicable under 194I or 194c if vehicle owner owned more than 10 vehicles
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Rupesh Jain

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Rupesh Jain (Expert)
24 June 2016 its come under 194I not under 194C, 10 vehicle on the freight payment not on the rent of the vehicle. for this Rs. 180000/- per year limit you have to deduct the tds @2% on the rent value.

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