Section 194 - c

This query is : Resolved

Jignesh Selarka (Querist)
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22 May 2019 Respected Sir/Madam,
An Assessee has made a contract with contractor (Called ABC Ltd) for Construction Work. Now an assessee is making payment to third party on behalf of ABC Ltd for material purchase than TDS U/s 194 - C is applicable. Also Bill for the material is to the name of ABC Ltd. Only an assessee is making payment on behalf of ABC Ltd nothing else. So Suggest me about the applicability of TDS.

Thanks & Regards
Jignesh Selarka

GN Patankar

GN Patankar (Expert)
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22 May 2019 Dear Mr Jignesh, You can make payment to third partie provide that you have consent from your contractor. As far as TDS is concern you have to TDS while making payment to Contractor Or booking of Bill.
Payment to third partie is no concern TDs

Thanks