Applicability of tds u/s 194c on lifting of dirty water


This query is : Resolved 

06 February 2016 Can u please guide me about lifting of dirty water from office premises to another location is attract TDS Provision u/s 194C of I.T Act, 1961?

06 February 2016 Yes,its contract of work,if payments exceeds 194C threshold limit tds applicable

06 February 2016 Yes Provisions of Section 194C will be attracted.

06 February 2016 Thanks for Reply.
Can u please explain in brief?

06 February 2016 The service is in the nature of Service Contract, hence provision of Section 194C attracted.

TDS to be deducted if threshold limit is crossed.

Threshold limit:

Single Bill Rs 30000/-
Annual Total Rs 75000/-

Rate:

Individual/HUF @ 1%
Others @ 2%

06 February 2016 Thank You CMA. C.S Sanjay Gupta.. Your Views is really helpful for me.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
27 August 2026
ACCOUNTANT

CHARUPREETI & CO

Noida

Graduate (Any)

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details