Query tds under section 194 c

TDS to be deducted as per 194 C i.e 1 / 2% based on individual / company ..

AS PER 194C 2% FOR COMPANY AND 1% FOR INDIVISIBLE AND HUF

Dear Samir Thanks for reply but i am still confuse. regarding meaning of firm. firm means partnership firm or propretiar firm 

Dear Samir Thanks for reply but i am still confuse. regarding meaning of firm. firm means partnership firm or propretiar firm 

partnership

read income tax act sec 2 

partnership

read income tax act sec 2 

Best idea is if deductee  PAN no containing 4th Digit "P" you have to deduct 1% in all other cases you have to deduct 2%

If your company is providing any professional  service  then the tds to be deducted under 194 j @ 10%

IT IS DEPEND UPON THE BILL U GET IF  IN THE BILL MENTION

FOOD SALES JUST LIKE HOTEL BILL THEN TDS NOT APPLICABLE 

IF BILL FOR SERVICE GIVEN THEN TDS IS APPICABLE