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Tds - deduction

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(Querist)
19 May 2015 we have lifting the machineries in our factory itself. for which one crane services provider did the job. so shall we deduct the TDS under contractor(194C) or rent (194I)?
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CA Kanj Goel

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CA Kanj Goel (Expert)
19 May 2015 If only hire charges for machine is paid then 194i if labour has also been provided then 194c

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