194C TDS

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1)MY CLIENT WENT TO A HOSTEL AND PAID RS.40,000. WETHER TDS U/S 194C
APPLICABLE OR NOT.
2)TDS U/S 194C IS APPLICABLE FOR ALL PAYMENTS GREATER THAN 30,000 OR INTENTION OF CONTACT BETWEEN PARTIES.
Replies (5)

Not required,

as i) hostel is used for personal purpose

     ii) hostel expenses are not covered under section 194C

for what purpose payment was made. generally hostel expenses are not covered under TDS provisions unless there is any agreement there to.
whatever payment mentioned under 194C those all are liable for tax deduction if aggregate payment exceeds 1lacs during the year or if single payment exceeds 30000 in a single payment
Tds not applicable for the above said fees...

TDS will not applicable on Personal nature expense.

TDS is not required to be deducted on personal nature expenses...TDS is required to be deducted by persons who are liable u/s44AB Tax audit provisions


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