This discussion clarifies the appropriate section for deducting Tax Deducted at Source (TDS) on services provided by a tax consultancy firm owned by a proprietor who is not a Chartered Accountant or Cost and Management Accountant. It also addresses whether TDS under Section 194I applies to generator hire charges, including associated transport costs, confirming its applicability.
19 September 2023
Should tds be deducted under 194 c or 194 m for the services provided by a tax consultancy firm owned by a propreitor who is not a CA/CMA ?
23 September 2023
Sir whether 194 c or 194 i is applicable for generator hire charges bill of Rs 33000 which also includes the cost of transporting generator from the location of the service provider to service receiver and back