TDS on Works Contract - Deductor is an Individual
This query is : Resolved
18 August 2017
There is a sole proprietor who is into works contract business and tax audit is NOT APPLICABLE to him. Is it compulsory for him to deduct TDS under section 194-C for payments to sub contractors?
18 August 2017
Yes,
If Owner is liable to deduct TDS, then he/she must deduct TDS irrespective of the fact that Tax Audit is Applicable or Not.
If Owner is liable to deduct TDS, then he/she must deduct TDS irrespective of the fact that Tax Audit is Applicable or Not.
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