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APPLICABILITY OF TDS ON CAR HIRE CHARGES

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Querist : Anonymous

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Querist : Anonymous (Querist)
28 April 2010 Is TDS applicable on charges paid to Car rental company for use by the employees of a company. If so under what section?
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CA Gangadhar Mishra

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CA Gangadhar Mishra (Expert)
28 April 2010 194C @2% if payee is firm/company otherwise @1%
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
02 May 2010 yes.194C
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