16 February 2011
whether catering services provided at the premises of the company and payment made for the same. Does TDS needs to be deducted U/s 194C.?
TDS is not required to be made when payment is made for serving food in a restaurant in the normal course of business of the restaurant. [Circular No.715 dt.8-8-1995].
Here Catering services are hired so TDS to be deducted u/s 194C.