CA Kiran.H.G (Chartered Accountant) 09 June 2013
Genarator comes under the category of Plant & Machinery. Renting of generator falls under section194-I i.e., two per cent for the use of any machinery or plant or equipment.
TDS on Hire charges for Vehicles needs needs to be done unders 194C i.e., as contractors. 194-I is not applicable for renting of vehicles.