TDS under section 194C and TDS under section 194M

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Daya (Querist)
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28 April 2023 what is Major difference between TDS section 194C and 194M.
When to deduct TDS under section 194 M and what is criteria to apply under section 194M.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 April 2023 An individual or HUF, other than those required to deduct tax under section 194C or 194H or 194J is responsible to deduct tax under section 194M.
Persons responsible to deduct tax under this section 194M, are not required to possess or obtain a TAN (Tax Deduction account number) for the purpose of deducting tax under this section.
Refer:: https://cleartax.in/s/section-194m-tds-on-payment-resident-contractors-professionals

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