Tds u/s 194c or 194i?

This query is : Resolved 

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?

09 July 2014 tds should be deducted under section 194C

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

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


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