EASYOFFICE
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TDS

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(Querist)
14 October 2010 hi.... CA Club India, I had a doubt in TDS Section 194 c, Payment to Contractors. My doubt is , the rate after 1.10.2009 as
1. Individual or HUF 1%
2. Others 2 %

my doubt is rate has to be deducted based on payer or payee...........pls clarify my doubt...
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Praveen Sharma

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Praveen Sharma (Expert)
14 October 2010 Hello geetha,

The rate under this section is based on the supplier status.

Regards
P
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Rajan Kapoor

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Rajan Kapoor (Expert)
14 October 2010 Rate has to be deducted on payee base i.e who is receiving the payment.
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