% of TDS and Sec?
This query is : Resolved
ravisaikumar
(Querist)
30 December 2010
can anyone please tell me about % TDS on supply of office staff
1.if it is a company
2.if it is a individual or partnership firm
1.if it is a company
2.if it is a individual or partnership firm
Ram Avtar Singh
(Expert)
30 December 2010
Under sec 194C
if it is a company or firm 2%
if it is individual/huf 1% TDS applicable
if it is a company or firm 2%
if it is individual/huf 1% TDS applicable
30 December 2010
If provider is a recruitment and staffing agency sec 194J will be applicable.
In my view providing office staff is not a labour contract and hence sec 194J will be applicable.
Rate of TDS 10%
Threshold limit Rs 30000/- p.a. from 01.07.2010
Please also elaborate your question for accurate reply. Whether office staff is on contract basis or permanent basis?
In my view providing office staff is not a labour contract and hence sec 194J will be applicable.
Rate of TDS 10%
Threshold limit Rs 30000/- p.a. from 01.07.2010
Please also elaborate your question for accurate reply. Whether office staff is on contract basis or permanent basis?
Aditya Maheshwari
(Expert)
30 December 2010
Question 12 : Whether payment to a recruitment agency can be covered by section 194C ?
Answer : Provisions of section 194C apply to a contract for carrying out any work including supply of labour for carrying out any work. Payments to recruitment agencies are in the nature of payments for services rendered. Accordingly, provisions of section 194C shall not apply. The payment will, however, be subject to TDS under section 194J of the Act.
Circular : No. 715, dated 8-8-1995.
Answer : Provisions of section 194C apply to a contract for carrying out any work including supply of labour for carrying out any work. Payments to recruitment agencies are in the nature of payments for services rendered. Accordingly, provisions of section 194C shall not apply. The payment will, however, be subject to TDS under section 194J of the Act.
Circular : No. 715, dated 8-8-1995.
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