Tds u/s 194j

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Amit Sharma (Querist)
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13 March 2018 Hi Sir

I'm running a call center and providing services for the sale of a credit card for the different bank.
I have hired 40-50 guys for calling so I would like to know if I'm paying to these guys what rate of TDS is applicable on the same?
Is there any limit for hiring?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 March 2018 No limit for hiring. Deduct TDS under salary head u/s 192.

Amit Sharma

Amit Sharma (Querist)
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13 March 2018 Sir,
I don't have PF & ESI Registration and I have hired these guys on a project basis so can I deduct TDS u/s 194-C.
Can I make a contractual Agreement for the same?

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 March 2018 Then deduct TDS under 194J.

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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13 March 2018 TDS to be deducted u/s 194J, no Limit for hiring Professional, no labour law applicable for TDS U/s 194J, since no employer and employee relationship

if hire in terms of salary you should have Shops and establishment licence, All labor laws compliance such as ESI and PF etc applicable.