02 July 2011
TDS on cab hire charges covered under sec 194C since it is covered under an agreement between principal & transporter. TDS under 194I relates to Rent on immovable commercial properties.
02 July 2011
There is a difference between Hiring and contract. Hiring of cab is considered u/s 194I because it is a machinery taken on hire. But hiring means car is kept by company through out the day and not on requirement.
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