TDs on manpower (Outsourced) provided for Accounting entries

This query is : Resolved

ashwini (Querist)
Follow

22 June 2011 Dear sir/mam,

Can you pls tell me whether TDS should be deductible on the payment made to consultant or non consultant for providing manpower (outsoursing) for accounting data entry U/S 194C or 194J???? and why (pls give reason)??
thanks

Best Regards
Ashwini

CA KRISHNA KUMAR DARUKA

CA KRISHNA KUMAR DARUKA (Expert)
Follow

22 June 2011 If you are paying to the consultant for services rendered by him then 194J applies and if the consultant has provided some manpower and you are paying him for the manpower provided by him then 194C is applicable. More common example of outsourcing of manpower is security contracts where 194C is applicable.