TDS Ded. on Senting Work for construction a Building
This query is : Resolved
Jatin V Bhatt
(Querist)
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.
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sudhakar ca cwa
(Expert)
02 November 2010
yes TDS will applicable
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