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Tds on manpower hiring charges

This query is : Resolved 

25 September 2013 We have hired some students on hourly basis for the collection of data for research purpose and other office work. The students have post graduate degree or M.Phil/PH.d degree. The rates are Rs 100/200/300 per hour based on the qualification. In some cases the payment exceeds Rs. 30000 (one time) and Rs. 50000 in the years.
At what rate should we deduct the TDS? Should we consider under 194C or 194J? Kindly advice.

25 September 2013 if your payment is in the nature of stipend no tds required..
.
.
however you need to deduct tds 194J other wise when payment exceeds 30000

26 September 2013 Thank you very much. The payment is not in the nature of Stipend. It is mostly the data collection job done by the student (MA, M.Sc., M.Phil or Ph.D). These students do not have any professional or technical qualification. They do nat have PAN nos too.


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