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Tds on breaker rent

This query is : Resolved 
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(Querist)
18 November 2017 Dear Expert,
Please guide me, is the TDS to be deducted on Rent of Breaker (without operator) used in construction service ?
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RAJA P M

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RAJA P M (Expert)
18 November 2017 Yes... TDS deduction required as per ceiling limit...
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
12 October 2021 2@ u/s. 194 I ..............
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