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TDS on Hiring Charges of DG Set

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(Querist)
27 February 2009 whether should deduct TDS while making payment of DG Set Hiring charges u/s 194C
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VINAYAK D PRABHU

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VINAYAK D PRABHU (Expert)
27 February 2009 Hi,
As per the Circular 681 dated 08-03-1994 of the Income tax act, 1961, hiring or renting of equipments contracts would not come under the category of contracts on which TDS to be deducted under Section 194C
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Virendra Chaturvedi

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Virendra Chaturvedi (Querist)
27 February 2009 whether it should be covered U/s 194 I




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