Tds under sec 194c

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 December 2013 One of our client is running rice mill in the Ass.Year 2009-2010 he hired truck from the Subcontractor having two trucks, the client could not deduct TDS by applying circular No. 3/2006 Dated 27.02.2006 & by following the provisions of sec.194(c) subsection 3, However the Assessing Officer disallowance the claim on the basis that our client is not contractor engaged in Business of plying, Hiring, leasing goods carriage infact he is rice miller. Our client has complied for all the formalities like for 15-I, 15-J. Our question is –
(1) Under Sec. 194C whether the contractor includes our client who is proprietary from & Rice Miller. If Yes, then how & why.
(2) Whether our contractor is correct that under subsection 3 of 194C, Our client is not required to deduct Tax at source.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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20 December 2013 1.Yes 194C is appplicable refer sec 194C(6)

2. Refer sec 194C (6)

Querist : Anonymous

Querist : Anonymous (Querist)

20 December 2013 but assessing officer is saying that ricre miller is not a contractor

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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20 December 2013 Then show him the above provision.

Querist : Anonymous

Querist : Anonymous (Querist)

20 December 2013 he knows all the provisions but he is saying that prove that ur client is a contractor as per the provisions of sec 194c

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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21 December 2013 then prove that he is covered by definition of works contract then automatically your client will be contractor.

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