194m or 194c

This discussion clarifies whether Tax Deducted at Source (TDS) applies to payments made for personal purposes, specifically concerning sections 194M and 194C. It explores scenarios where an individual's turnover exceeds ₹1 crore and they pay a contractor ₹60 lakh for personal use. The key point is that while 194C explicitly excludes personal purposes, 194M provisions may still apply if TDS isn't deducted under 194C.