Dharmendra Lo (Article) (34 Points)
22 March 2016Hello,
Here is Dharmendra Lo with a little query related to deduct TDS on decoration under which section?
My firm is a LLP and we had given a contract to Decor for decor, florals, lights, LED etc for the inogration function held on our site.
Now the problem is that under which section should i deduct TDS of decor party?
94c or 94j?
Kindly please reply ASAP..
CA PRATIK DHRUVE
(CHARTERED ACCOUNTANT)
(634 Points)
Replied 22 March 2016
TDS on decorations needs to be deducted as per section 194C and not 194J, since section 194J covers only services rendered by professionals or such.
irfan
(B.Com)
(32 Points)
Replied 24 March 2016
Rahul Sharma
(Self employed)
(183 Points)
Replied 24 March 2016
Definatly sec. 194C @ 1% if payment made to individual/HUF and 2% if payment made to other. No TDS shall be deducted if paymnet does not exceeds Rs 30000 or aggregate gfor the financial year Rs 75000 to same person.
Muniraja V
(2 Points)
Replied 21 August 2024
Decoration comes under service and manpower also utilized for the decoration so TDS applicable 194C only
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