TDS Ded. on Senting Work for construction a Building
This query is : Resolved
02 November 2010
I have constructed the Building for my office. It is my fixed assets creation. For that I have paid the Senting work exp. (Labour work) of Rs.300000/- by way of berrer cheque. TDS on Labour work is applicable to me or not ? I am covered under audit for previous year.
02 November 2010
Yes TDS under section 194C attracts on account of the following reasons.
1) In Associated Cement Co Ltd Vs CIT (1993) 67 Taxman, supreme court said "any work" occurring in the referred section means any work and not a work contract and hence any sum payable for carrying out any work in pursuance of a contract is liable for tax deduction under the referred section.
2)Section has been substituted by the Finance Act,2009 w.e.f 1/10/2009 wherein the definition of work begins ,in explanation (iv) , as "work" shall include..... meaning thereby the work referred in the query attracts TDS.
1) In Associated Cement Co Ltd Vs CIT (1993) 67 Taxman, supreme court said "any work" occurring in the referred section means any work and not a work contract and hence any sum payable for carrying out any work in pursuance of a contract is liable for tax deduction under the referred section.
2)Section has been substituted by the Finance Act,2009 w.e.f 1/10/2009 wherein the definition of work begins ,in explanation (iv) , as "work" shall include..... meaning thereby the work referred in the query attracts TDS.
Message likes :
1 times
02 November 2010
yes TDS will applicable
Message likes :
1 times
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
- Price inclusive or exclusive of GST while made entry in P& L Account
- Applicability of GST on Salary Reimbursement Component
- TDS on Complimentary "Desi Ghee and Gold Coin" Provided to KBC Contestants
- Tds on commission charges
- Dep. as per companies act
- Minimum tax payable to file Updated return
- UDIN ISSUE
- Renovation exp. in flat by family member
- Need Professional Opinion AY 2012-13 Old Demand
- Withdrawal in cash from partners capital account by partner
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Starting trading business
- 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?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
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
Quick Links
08 September 2026
Semi-Qualified Assitant
Subrahmanyam & Sivudu CA Firm
Hyderabad
CA Inter
View Details
ARTICLESHIP
30 September 2026
CA Article Assistant
CA Suraj Garg & Associates
New Delhi
CA Final
View Details
22 September 2026
Account Assistant
Chirag P Shah & Co. Chartered Accountant
Pune
B.Com
View Details
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared
Getmyca Consultant Pvt Ltd
New Delhi
CA Inter
View Details
CCI
Pro
CAclubindia
