TDS on Labour Expense
This query is : Resolved
05 February 2010
Dear Sir / Madam,
Please provide you views on applicability of TDS u/s 194C (or any other) on LABOUR EXPENSE - i.e. payment to labourers - neither on payroll, nor under any contract.
Please provide you views on applicability of TDS u/s 194C (or any other) on LABOUR EXPENSE - i.e. payment to labourers - neither on payroll, nor under any contract.
05 February 2010
As per my opinion, This is payment of Wages and will be covered under section 192. (Whether on payroll or not). Casual Labours are also labours and salary or wages is to be paid to him.
CA Pramod Jain
(Expert)
05 February 2010
Contract need not to be expressed, it can be implied as well, therefore if it is a work of a professional then TDS u/s 194 J otherwise TDS u/s 194 C
YES NO TDS IS TO BE DEDUCTED IF THE AMOUNT DOESNOT EXCEED THE LIMITS SPECIFIED IN THE RESPECTIVE SECTIONS
YES NO TDS IS TO BE DEDUCTED IF THE AMOUNT DOESNOT EXCEED THE LIMITS SPECIFIED IN THE RESPECTIVE SECTIONS
CA Prashant Gupta
(Expert)
05 February 2010
as per my view on casual labour is u/s 192 it is not a contract. But as it is labour I don't think there will be so much wages which cross tax free slab.
So don't deduct TDS.
But if you are paying a person who is engaging labour in your unit like 40 workers and you paid him then it is contract and tds u/s 194C.
So don't deduct TDS.
But if you are paying a person who is engaging labour in your unit like 40 workers and you paid him then it is contract and tds u/s 194C.
CMA Ramesh Krishnan
(Expert)
05 February 2010
Labour charges attracted sec.194C
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