Income tax tds

194 C... 1% for individuals/ HUF and 2% for companies

Beds are furniture and would not it go to the 194I.

Only the word contract would not take a Transaction to 194C

94 J is applicable for individuals/companies providing with professional services... Rendering furniture for rent doesnt constitute professional services

I am sorry for writing the wrong Section I have mentioned 194J, instead of 194I.

Please take the 194J as 194I in the query

194 I is includes renting/ hiring furniture. TDS has to be deducted @ 10 % without including service tax 

So the last qustion is that the "Contract for renting the Beds would go to Section 194I or 194C

94 I would be ideal one..