Tds u/s 194c or 194i?

This query is : Resolved

Suraj Sharma (Querist)
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09 July 2014 Dear experts,
A party has given a bill for event management
service. The details of the bill are:-

(1)Music systems, LCD TV, Laptops, etc on 'hire basis' Rs.1,50,000.

(2)Manpower - Volunteers, Hostess etc Rs.80,000.

(3)Other expenses like photography charges,transportation etc Rs.50,000.

Should TDS be done separately for (1) u/s 194I and for (2)&(3) u/s 194C?

CA Parul Saxena

CA Parul Saxena (Expert)
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09 July 2014 tds should be deducted under section 194C

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Suraj Sharma

Suraj Sharma (Querist)
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09 July 2014 Thank you CA Parul, but can you explain with reference to any section, notification or any case laws.

CA.Sourabh Sethia

CA.Sourabh Sethia (Expert)
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09 July 2014 if the contract amount with the provider is in the nature of whole work

then TDS is to be deducted U/s. 194C

but if all the work are independent & are also separately billed then

no TDS is required for hiring charges U/s. 194I as the same does not exceed 180000/-

Tds is required U/s. 194C for other