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194C TDS

18 February 2019

1)MY CLIENT WENT TO A HOSTEL AND PAID RS.40,000. WETHER TDS U/S 194C
APPLICABLE OR NOT.
2)TDS U/S 194C IS APPLICABLE FOR ALL PAYMENTS GREATER THAN 30,000 OR INTENTION OF CONTACT BETWEEN PARTIES.

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5 Replies

Rakesh Bandal (Self Employed and Agriculture) (1349 Points)
Replied 18 February 2019

Not required,

as i) hostel is used for personal purpose

ii) hostel expenses are not covered under section 194C

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Giridhar S Karandikar (Team Lead) (7543 Points)
Replied 18 February 2019

for what purpose payment was made. generally hostel expenses are not covered under TDS provisions unless there is any agreement there to.
whatever payment mentioned under 194C those all are liable for tax deduction if aggregate payment exceeds 1lacs during the year or if single payment exceeds 30000 in a single payment

RAJA P M ("Do the Right Thing...!!!") (128083 Points)
Replied 18 February 2019

Tds not applicable for the above said fees...

Sandeep Rauniyar (Formfilings.com) (75 Points)
Replied 18 February 2019

TDS will not applicable on Personal nature expense.

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PUSHP KUMAR SAHU (CA FINAL ASPIRANT) (3115 Points)
Replied 18 February 2019

TDS is not required to be deducted on personal nature expenses...TDS is required to be deducted by persons who are liable u/s44AB Tax audit provisions