Tds on labour work contractor

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 April 2014 Dear Sir
one contractor have lots of labour and he is charge as labour per day rate and on total attendance + overtime of labour he is also take commission as per hrs rate.
so my query is TDS will be deducted under 194C or 194H or both of them section.

C.A. Mayur J. Raiyani

C.A. Mayur J. Raiyani (Expert)
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10 April 2014 in my opinion entire matter is under the net of 194C as charging the commission is supplementary to work of supplying labour. That is to say fist instant is within the definition of "work" which is supply of labour.