Income Tax TDS
This query is : Resolved
08 August 2008
While auditing accounts of a company I came across a bill of repairing on a car
which included Rs 54780 for labour charge, Rs. 289800 for raw materials and parts the total of the bill being Rs 405802 with some other charges as well.
My querryu is that will tha labour charge (since in excess of rS 50000) attract TDS provisions u/s 194C??
S 194 C is applicable for contract and "supply of labour" for carrying out of any work?
Now the service station here is not supplying my client any labour, but it is itself being supplied labour by some other agency who works on the service station`s different repairing repairing jobs?
Also the bill is for repairing and not for labour?
which included Rs 54780 for labour charge, Rs. 289800 for raw materials and parts the total of the bill being Rs 405802 with some other charges as well.
My querryu is that will tha labour charge (since in excess of rS 50000) attract TDS provisions u/s 194C??
S 194 C is applicable for contract and "supply of labour" for carrying out of any work?
Now the service station here is not supplying my client any labour, but it is itself being supplied labour by some other agency who works on the service station`s different repairing repairing jobs?
Also the bill is for repairing and not for labour?
S.Srinivasaraghavan
(Expert)
08 August 2008
Yes applicable.
CA.Tarun Maheshwari
(Expert)
08 August 2008
Dear Aditya, the repairing work can be done by labour only. It is immaterial for you whether the service station has its own labour or have an outside agency for labour supply. Its their internal matter. Further, repairing and maintenance are treated as contract in nature and therefore, covered under the TDS provisions.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- MSME disclosure and disallowance
- Issuing of delivery challan by seller of goods
- Taxation of crypto futures in India Fy 2026- 2027
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
