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applicability of TDS

This query is : Resolved 
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(Querist)
06 June 2016 company constructing building to install a boiler, company approached individual labour's to construct building not through contractor. whether company is liable to TDS wages paid to that individual for building construction, if yes under which head , do needful.
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Rupesh Jain

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Rupesh Jain (Expert)
07 June 2016 tds will deducted u/s 194C if payment limit.
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