Please can anyone guide me, under which section T.D.S on the use of scaffolding Material will be deducted. Is it required to be deducted u/s 194C or 194I?. As the concerned construction company is taking this material on hire for a specific use, for a specific period, after which it is returned to its owners. Can we treat the same as a machinery hiring for 194I to avail the benefit of slab of 194I. Please Reply, Thanking You,