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TDS on hire of crane for shifting of material

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(Querist)
23 May 2008 Whether TDS will be deducted under work contract on hire charges of crane used in factory for shifting of heavy raw materials or other materials.
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Shyam Lal Naik

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Shyam Lal Naik (Expert)
23 May 2008 Yes. You are right.
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CA. Hitesh Aggarwal

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CA. Hitesh Aggarwal (Querist)
23 May 2008 At what rate the and in which sec. it will be deducted?
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Shyam Lal Naik

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Shyam Lal Naik (Expert)
23 May 2008 2% + applicable sc + 3% Ed. Cess. 194C
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