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Deduction u/s 194c or 194i---hiring of car

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19 December 2013 my client a DISTRICT MANAGER of KFCSC LTD Govt Org. has obtained a Indica DLS car with driver service on hire basis for office use on monthly hire charges of Rs.10500/-but Diesel has to be supplied to the car by the Govt.Org (KFCSC LTD).Is it covered under section 194C or Under 194I.Please clarify
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
19 December 2013 Section 194C will be attracted since service of driver is also provided.

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