whether TDS is to be made on payment of PF reimbursement to contractors (labour supply contractors)? is there any circular/case ref in this regard?
bcoz, Section 194C reads as under
Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor) for carrying out any work ...
U have to deduct on whole amount u/s 194 C (i.e. Labour charges + PF + Service Tax)
TDS will be deducted on whole amount
TDS TO BE DEDUCTED ON FULL AMOUNT PAID, WHETHER IN FORM OF REIMBURSEMENT OR WHATEVER.
CAclubindia
