Section 194c

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CA Saxena (Querist)
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15 January 2013 What are the specific kind of contracts which fall under this category??

or is this section a residual section i.e. all contracts unless specified for TDS under other section fall under this??

CA Prashant Gupta

CA Prashant Gupta (Expert)
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15 January 2013 this is not residual section.
this sec covers contracts for work (including supply of labour for carrying out any work)
but it doesn't cover professional services or techinical servies.
for this you need to understand the diff

anurag

anurag (Expert)
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15 January 2013 practically contract which is not under other sections of tds came be covered under 194C.

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