TDS ON SECURITY

THRESHOLD LIMIT TO DEDUCT TDS ON SECURITY SERVICES 

Replies (2)
Quick Summary
This discussion clarifies the TDS (Tax Deducted at Source) threshold for security services, primarily falling under Section 194C. The annual limit is £100,000, with individual bills of £30,000 or more triggering TDS at 2% for corporate deductees and 1% for others (20% if PAN is missing). It also notes that if security services are framed as manpower recruitment fees, Section 194J might apply instead.

Man Power supply comes under section 194C and threshold limit is Rs. 1,00,000 in a year if single bill is equal to or greater than 30000 it is liable for TDS @ 2% for corporate deductee and 1% other than corporate deductee if PAN is available otherwise 20%.

Mostly contract labour & 194C is applicable if the security salaries are paid by the supplier of security

If it's in the nature of Manpower recruitment services like Fees paid for recruiting a person then it will be 194J.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
29 July 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
23 July 2026
Semi qualified CA

Garg Bros & Associate CA

New Delhi

CA Inter

View Details
Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

G A R U D & Associates

New Delhi

CA Inter

View Details
Company
16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT , CA SemiQualifie

Vakilsearch.com

Chennai

CA Inter

View Details
Company
ARTICLESHIP 23 July 2026
Article

Gianender & Associates

New Delhi

CA Inter

View Details
Company
29 July 2026
ACCOUNTANT

ONESTEP GST SOLUTION

New Delhi

B.Com

View Details
Follow