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Tds on payment agnst. canteen services

NAVIN KUMAR (Account Excutive) (75 Points)

26 September 2013

Dear All,

Please help me , can I deducted TDS on payment agnst. canteen services.

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CA Dhruva Kalamanji (Chartered Accountant ) (1996 Points)
Replied 26 September 2013

If the canteen servies to your establishment is in the nature of contract then you can deduct TDS on such payment as reffered in the section 194 C that is 1% incase of HUF or individual and 2% in case of company that too if the total amount paid in excess of 75,000 per annum or per contract it is in excess of 30,000.

if the canteen service to your establishment is in some other nature other than cintract then please Explain such nature of transaction between establishment and the canteen service.