Tds on contract

(U/S 194 C Subsection -4 -)  No TDS is required to be made by an individual or a HUF where payment is required to be

made to the contractor for the work carried out for the personal purpose of such

individual/HUF

agree with above

Dear Mr. Lakshmikant !

Let us examine what the Section 194C (4) and (5) which are more relevant in this case.

The extract of the said Section is as follows:

194C (4) No individual or Hindu undivided family shall be liable to deduct income-tax on the sum credited or paid to the account of the contractor where such sum is credited or paid exclusively for personal purposes of such individual or any member of Hindu undivided family.

194C(5) No deduction shall be made from the amount of any sum credited or paid or likely to be credited or paid to the account of, or to, the contractor, if such sum does not exceed [thirty] thousand rupees

Hope your doubt is cleared as per the Sections cited above.

No TDS is required to be deducted  u/s 194C & 194J for any sum paid for personal purpose....