TDS on Car Hire Charges

This query is : Resolved 

23 February 2011 Hello, if a company is paying car hire charges, under which section does it need to deduct tax at source?



Thank You.

23 February 2011 According to Section 194 C and its subsections, "carriage of goods or passengers by any mode of transport other than by railways" is covered under any work. Hence if your transaction falls within this cadre, it is subject to section 194C only.



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