11 September 2007
if the contract specifies about implementation charges and payment is made against that,tds needs to be deducted @2% plus ed. and hr. ed. cess.if it is subcontract tds @1%plus above cess. refer 194 c or 194j. take into account different rates applicable 1.where the receipeint is individual/huf/aop or company . 2. also where aggregate of payment excceds Rs. 10 lacs or less. DIRECT TAXES READY RECKONER WILL HELP YOU ASCERTAIN EXACT AMOUNT ONCE YOU ARE SURE ON THE NATURE OF PAYMENT AND CONTRACTED TERMS.REIMBURSEMENTS DONT GET TDS C.A R.V.RAO