TDS on betterment charges


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This discussion clarifies the applicability of TDS on betterment charges and supervision fees. Betterment charges paid to government authorities are generally not subject to TDS. However, TDS is applicable on supervision charges under Section 194C, typically at a rate of 10%, as it falls under payments to contractors.

14 December 2021 Is tds applicable on betterment charges ? Is tds applicable u/s which section on supervision charges?

14 December 2021 IT SHOULD BE DEDUCTED @10% UNDER PROFESSIONAL CHARGES

14 December 2021 TDS not applicable on betterment charges as it's paid to government authorities.
TDS applicable under payment to contractor under section 194C on supervision charge.


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