TDS u/s 194C


This query is : Resolved 

08 October 2009 Hi,

Whether prov. of Sec.194C is applicable to payments made to contractors of building construction? Its a office building,and the whole exp. is capital expenditure for the assessee and nothing wil be claimed as revenue exps....

Plz reply urgent...

Thanks in advance....

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08 October 2009 Since contracts for the construction, repair, renovation or alteration of buildings or dams or laying of roads or airfields or railway lines or erection or installation of plant and machinery are in the nature of contracts for work and labour, income-tax will have to be deducted from payments made in respect of such contracts


Novartis HealthCare Pvt. Ltd.

v.

ITO
ITA Nos. 310 to 312/Mum/2006

08 October 2009 TDS has to be deducted u/s 194C.


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