Loading and unloading charges

TDS 1222 views 2 replies

Is TDS u/s 194C applicable for a partnership firm on payments made to a group of people for loading and unloading  the goods carried in trucks owned by the firm?

These group of people are not permanent employees of the firm.

Replies (2)

Even though they are not permanent in nature, 194C is APPLICABLE.

You are not paying to a contractor. If you are paying directly to labour, then 194C is not applicable


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