TDS payment challan query

This query is : Resolved

Rashmi Ranjan Das (Querist)
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12 May 2022 Dear experts
Which option will select in type of deductee section like 0020,0021 while make tds payment of both company and non company in a single challan. For example we'll make payment u/s 194c there's including total 200 deductee both company and individuals. Kindly help me to clear the doubt.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 May 2022 You can choose any one no problem, file TDS return for both with the single challan.

CA Puja Sharma

CA Puja Sharma (Expert)
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12 May 2022 It's better to deposit the tax separately for the company and non-company deductees.

U/s 194C, the rate of TDS I is 1% for individuals and HUF, and for others, it is 2%.
So it's better to segregate the liability.