194 c or 195 m confusion

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could you please explain these different sections
Replies (2)

It seems you are asking about the difference between Sections 194C and 194M.

The main difference is that if an individual or Hindu Undivided Family (HUF) falls under Section 44AD and possesses a TAN number, they should deduct TDS under Section 194C. However, if they fall under Section 44AD but do not have a TAN number, they should deduct TDS under Section 194M. In other words, Section 194M applies when there is no TAN number.

Yes possible

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