tds on car hiring charges

This query is : Resolved 

02 June 2011 whether car hiring charges are covered under 194c or 194I and at what rate tds to be deducted

02 June 2011 IT HAS NOW BEEN DECIDED IN MANY CASES THAT IN CASE OF CAR HIRING ETC TAX IS TO DEDUCTED UNDER SECTION 194C
SEE ACIT v. Accenture Services (P) Ltd. (2011) 37 (II) ITCL 47 (Mum ‘D’-Trib)
SWAYAM SHIPPING SERVICES CASE(AHD -TRIB)
CA MANOJ GUPTA
JODHPUR
09828510543



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