194 c or 195 m confusion

This discussion clarifies the distinction between Section 194C and 194M of the Income Tax Act regarding Tax Deducted at Source (TDS). The primary difference hinges on whether an individual or HUF has a Tax Deduction and Collection Account Number (TAN). If a TAN is available and Section 44AD applies, TDS is deducted under Section 194C. Conversely, if no TAN is held but Section 44AD is applicable, TDS falls under Section 194M.