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TDS on hiring of Machinery (Specific)

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(Querist)
13 June 2022 Respected Sir/Mam,
We hired machinery and vehicle on a contract basis. Where exp like fuel-petrol, maintenance, and operator's salary were paid by the contractor. In such a case which TDS section is applicable 194C or 194I? Pls guide
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
13 June 2022 194C applicable in view of fuel and operator salary included.
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CA Pawan Koradia

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CA Pawan Koradia (Querist)
13 June 2022 Thank you very much sir




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