tds on Security Services

Dear Members,

Can any one pl. clarify the following.

 

What is the rate of TDS on Security Service, if the said firm is submitting the PAN which shows it is a non company nature.

Replies (1)

The rate for the Security Agency is as below--

If the payee is Individual or HUF - 1%

If the payee is other than Individual or HUF - 2%

It shall be categorised under 194C

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