06 October 2012
The contract was awarded for ultrasonic ut thickness gauging, which requires deployment of manpower with specific qualifications, by the contractor. Deployment of manpower and equipment is in contractor scope. Now whether TDS is to be deducted u/s 194 c or under 194 j.
06 October 2012
Where The Word Specific Qualification Comes, It Require to Deduct TDS @194J Only,But Since It Involves a Contract Service Then @194C Applies., You have Given Contract to a Contractor, It Will be Contract Only. @194C.
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