t.d.s.

TDS u/s 194C should not be deducted id the following conditions are satisfied:

• Consideration for work contract is paid by resident contractor to resident sub contractor.
• the resident subcontractor is a Individual
• the aforesaid amount is paid or payable  to the sub contractor during the course of business of plying, hiring or leasing of goods carriages
• the resident sub contractor doers not own more than 2 goods carriages at any time during the PY.
• the resident sub contractor submits a declaration to the payer in Form 15I

Dear Pravin please give more details about form 15-1