Tds

As per I-T Act,  "professional services" means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section;

As per s194J, individual & HUF are not liable to deduct tax unless they had tax audit in preceding AY.

In the above case, TDS needs to be deducted as its anyways income in the hand of carpenter.

Better if he can specify services and material seperately. TDS only on services portion.

Hai,

Please note, this carpenter will not come under section 194J.

He will come under section 194C.

So, my prespective if he / she having Pan No deduct the appropriate TDS and remit to the government.

because this amount goes beyond Rs.75K PA.

if wrong, please correct me.

To whom the services are rendered ?

An individual is required to deduct TDS if his last year turnover or gross receipt exceed the tax audit limit.

TDS u/S 194C is applicable.