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Tds for loading unloading charges

Lakshmi Muralidharan (Student) (119 Points)

10 January 2015

1.Should a partnership firm deduct tax at source for payments made to CITU workers,trade unions. ( loading ,unloading charges) . The partnership firm is a gas transportation firm.

2.Is an individual liable to deduct tax at source for business support service charges paid to a firm .

If yes whether it is u/s 194C?

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Raphael (Chartered Accountant) (214 Points)
Replied 13 January 2015

1. Yes TDS u/s 194C has to be dedcuted if the payment is made to the CITU office rather than individual labourer. But i know such a deduction is not practically possible. You can also enquire whether the trade union has an non-deduction certificate.

2. If the individual is subject to tax audit in the preceeding financial year then YES, he has to deduct tax at source. The nature of the business support service will decide the applicability of either 194C or 194J.

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