TAX ADVISOR & CONSULTANT AT G.S.T SUVIDH
997 Points
Posted on 19 February 2014
In your case,you will contract with Security agency services generally for one or half of the year and furthur you will not make payment to security guard instead ,you will pay to security agency on contract basis.Hence you are liable to deduct T.D.S u/s194C if your contract amount with him for a single contract exceeds rs30000 and 75000 in aggregate