TDS on Hiring Charges of DG Set

This query is : Resolved 

27 February 2009 whether should deduct TDS while making payment of DG Set Hiring charges u/s 194C

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

27 February 2009 whether it should be covered U/s 194 I


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