08 May 2023
For construction work, the contractor who is an individual is supplying labour and billing the charges paid by him as per actual attendance of the labour. On the total amount of labour wages, he charges his profit as commission @ 10% of total wage bill for a particular period. Please advise me as to TDS will be applicable on entire billed amount u/s 194C only or TDS will be u/s 194H on contractor's margin (Commission). Thanks
The bill is like this: Period 01.05.2023 to 07.05.2023 Supply of labour for construction work at site
Skilled Labour 3 persons 7 days @ 500 each = Rs.10,500 Mason 3 persons 5 days @ 800 = Rs.12,000 Coolie 10 persons 7 days @ 400 per day = Rs.28,000 TOTAL Rs.50,500 Add commission @ 10% of above Rs. 5,050 Grand Total Rs.55,550
CAclubindia
