Dear All,
Kindly guide me whether TDS u/s 194 C should be deducted in the following cases.
1. Refreshments are provided by students mess for programmes run in the institution. The students of the institution runs the mess. Whether TDS has to be deducted on such payment?. The students doesn't have PAN number.
2. Refreshments are provided by the mess of the institution. The mess in-charge is the college faculty and they are not separately paid for the mess service provided. Its a part of their duty to take care of the mess.
Kindly guide me in above issues. I am getting different answers from many. Please clear me.
Advance thanks to all
CAclubindia
