19 November 2013
Under Sec 194C, TDS rates are: Where the service provider is an individual/ HUF - 1% and Where the service provider a person other than an individual/ HUF, i.e firms, com panies etc. - 2%
However, please note: TDS for Hiring of JCB, Crane is to be deducted u/s 194I @ 2% as the same is in the nature of Hiring of Plant and machinery.
03 March 2015
It is not clear from querry that whether you have hired a crane or you have entred in contact. If the assests is in your control and you are oprateing the same then it will covered U/S 194I and if you have given some work to a contractor and the control of assests is also with him then it will covred U/S 194C
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