TDS on supply of manpower
This query is : Resolved
Quick Summary
25 February 2008
Hi,
One of my client is a outsourcing company wherein they supply manpower to corporate where the employee are on the payroll of my client in turn my client received the payment from the corporate. I would like in this case will it be covered under profession or contract for the purpose of TDS.
One of my client is a outsourcing company wherein they supply manpower to corporate where the employee are on the payroll of my client in turn my client received the payment from the corporate. I would like in this case will it be covered under profession or contract for the purpose of TDS.
25 February 2008
As your client is not providing any professional services, he is engaged only in supply of manpower, it would be covered by Contact for the purpose of TDS ie us 194C
25 February 2008
How he needs to prepare billing?Is the below the correct way.
Cost for supply of 3 staff is xxxxxx or
Staff salary for the month of Jan is xxxxx or is there any other way
Cost for supply of 3 staff is xxxxxx or
Staff salary for the month of Jan is xxxxx or is there any other way
25 February 2008
Normally these Man-power recruiting agency charge as a proportion of the Annual CTC of the employees the data-base of whom they have supplied. They describe it as services rendered in connection with recruitment of xxxxxxxxx.
25 February 2008
see, this depend upon how you have raised the biil,and what kind of agreement they have in between your client and that other company, on what basis they are allowing their manpower to work with them.
if they are providing any professional or techinical service then it wiil be covered under 194 J OR if they are manpower supplying company it will comeunder 194C or otherwise as the case may be.
if they are providing any professional or techinical service then it wiil be covered under 194 J OR if they are manpower supplying company it will comeunder 194C or otherwise as the case may be.
25 February 2008
But in this case manpower are on the payroll of my client who in turn raise the bill to the corporate.So is this will BEtreated under section 194C OR 194j
25 February 2008
Here no proffessional service rendered, Hence under Contractor
25 February 2008
SINCE THEY ARE NOT PROVIDING ANY PROFESSIONAL OR TECHNICAL SERVICE AND THERE IS ONLY SUPPLY OF MANPOWER IT SEEMS TO BE CONTRACT AND THEREFORE TDS U/S 194C IS APPLICABLE(CONTRACT)
26 February 2008
TDS rate as applicable to contractor under section 194c will be applicable
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- Section 194JA & JB Income which ITR Form to use
- Pass word to open justification report for Q1 for FY 2026-27
- PPF interest-As Exempt Income disclosure
- Scrutiny and reopening of past returns
- Under construction property in ITR
- Not able to file ITR
- Building tax payment deduction in rental Income
- Upload Level ValidationITR3Category of Defect B/D
- Booth for sales promotion
- Rental income of jointly held property
- Regarding ITR filing with more value than showing in AIS/TIS
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
