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.
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