20 July 2009
AS per expllanation III of Section 194 C , work shall also include : a) b) c) Carriage of goods and passenger by any mode of transport other than by railways.
It means section 194C apply to hiring of vechile. In section 194I, nowhere is provided regarding rent /hiring of vechile , there is only rent of land, building , machinery, plant, equipment, furniture & fittings .
CAclubindia
