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TDS on rent or contractors payment

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(Querist)
27 April 2009 One JCB is hired by the company to excavation purpose. payment is made to owner of jcb on hour basis.

My question is wheter tax is to be deducted at contractors rate or under section 194 J.
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taxindiaconnect

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taxindiaconnect (Expert)
27 April 2009 In this case the provisions of section 194C applies as it seems that only the services of the machine have been hired. There is a difference between hiring of machine and the services of the machine. In case a machine is hired exclusively by the assessee and can be used anytime during the hire period on the disposal of the assessee, section 194J apply, where the assessee hired the machine to complete a specific jobs, section 194C apply.
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CA Nitin Wadhwani

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CA Nitin Wadhwani (Expert)
28 April 2009 If the machine is hired along with the labourers for excavation then u/s 194C or else under 194I.
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Mukund

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Mukund (Expert)
28 April 2009 U/Sec 94 C
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CA Devin

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CA Devin (Expert)
28 April 2009 Agree with Mr.Nitin....

However, 194J will not get attracted in any case....
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ca praveen kumar

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ca praveen kumar (Expert)
30 April 2009 It comes unedr catogero of "rent of plant and machinery / equipment" therefor TDS should be deducted U/S. 194I.
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