TDS on Self Help Group

TDS on Self Help Group
Replies (7)
Quick Summary
This discussion explores whether Tax Deducted at Source (TDS) applies to Self Help Groups (SHGs) when they supply food directly to government or semi-government organisations. The conversation touches upon various sections of the Income Tax Act, including 192, 194J, and 194C, debating whether an employer-employee relationship exists and how court orders might influence the applicability of TDS.

Explicitly
Tds on SHG will come under section 192 as it is an employer employee relationship
I thing it will be a one as 194J/C

192 will not come as their is no employer and employee relationship.
But the queries has not mentioned anything.
192 section will be applicable as per court's order

Can you please explain in detail?

If SHG supply food in govt. / Semi govt. organization & directly bill charge to same, then TDS applicable or not. If applicable then what is ratio or not then how ?

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