A company has hired a tecnnical consultant Mr A, for Rs 180,000/-. Mr A in turn hires Mr B for getting some part of the work done for Rs 80,000/-. Now the company will deduct TDS on payment of Rs 180,000/- to Mr A under 194 J ,
My question is,
1) Does Mr A have to deduct TDS on payment to Mr B and if so under which sec 194J or 194 c , as Mr B is a sub consultant
2) Since Mr A is an individual and this being his first consultancy does he have to apply for TAN
Thank you
CAclubindia
