Tds u/s 194c

VIJAY KUMAR (ACCOUNTANT) (35 Points)

13 November 2018  

Hello Everyone, I have a query regarding TDS u/s 194C. Is it mandatory to have contract agreement with the party who provides services to us. We are recieving courier services from DTDC. we dont have agreement with them. Is courier charges comes under TDS? If so under which section those services come and what is the limit to deduct tds and what is the rate of tds for courier services