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TDS on Hire Charges for Plant & Machinery (Income Tax)

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This query is : Resolved

( Author )
06 December 2007

Dear Experts

Section 194C excludes TDS on hire charges, i want to know whether 194I is applicable for hire charges for Plant & Machinery...............

Pls reply soon

CA. O.P. Agarwalla

( Expert )
06 December 2007

Pl. go through section 194-I and the explanation substituted w.e.f. 13.07.2006, u will find that 194I will also applicable for hire charges for Plant & Machinery.


( Expert )
06 December 2007

thanks sir

CA skmnair

( Author )
07 December 2007

thank u ji

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