One of my assessee is a Company paying rs 40,000 to electrician for repair works where he provide only service what ever goods needed for electric works is given by company I have a doubt whether co has to deduct tds u/s 194c or 194j. We don't have any contract with such electrician and first time he is associate with us
17 January 2019
Payments to an electrician attracts the provisions of section 194C. Payments to an electrician or to a contractor who provides services of an electrician will be in the nature of payment made in pursuance of a contract for carrying out any work, and therefore attract the provision of section 194C.