13 February 2009
If Payment made to a regular electrician under what section we have to deduct the TDS if Aggregate payment is exceeding the limit of 50000/- in a year We are deducting the TDS under section 194J but he is arguing that we have to deduct TDs u/s 194C
so Please advise me regarding this query as early as possible
13 February 2009
Your electrician's view is correct. Pl refer question no 28 of CBDT circular 715 reported in 215 ITR (St)17. Circular can be seen in www.incometaxindia.gov.in > international taxation > circular > year > no 715.