Tds on decoration under section?

Hello,

Here is Dharmendra Lo with a little query related to deduct TDS on decoration under which section?

My firm is a LLP and we had given a contract to Decor for decor, florals, lights, LED etc for the inogration function held on our site.

Now the problem is that under which section should i deduct TDS of decor party?

94c or 94j? 

Kindly please reply ASAP..

Replies (5)
Quick Summary
TDS on decoration services like florals, lights, LED etc is generally covered under section 194C as a contract work. Rate is 1 percent for individual or HUF and 2 percent for others subject to threshold limits.

TDS on decorations needs to be deducted as per section 194C and not 194J, since section 194J covers only services rendered by professionals or such.

194C since you have given a contract!
Please clarify how much money is applicable to deduct TDS? Let say I have paid 25000/- How much should I deduct TDS?

Definatly sec. 194C @ 1% if payment made to individual/HUF and 2% if payment made to other. No TDS shall be deducted if paymnet does not exceeds Rs 30000 or aggregate gfor the financial year Rs 75000 to same person.

Decoration comes under service and manpower also utilized for the decoration so TDS applicable 194C only 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
17 August 2026
Chartered Accountant with US GAAP Experience

Austin Med Solutions Pvt Ltd

Bengaluru

CA

View Details
Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details