Tds Rate Deduction

what is the difference between 194C,194J& 194I
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Quick Summary
This discussion clarifies the distinctions between TDS (Tax Deducted at Source) rates under sections 194C, 194J, and 194I of the Income Tax Act. Section 194C applies to payments made to contractors and subcontractors. Section 194J covers TDS on professional or technical services. Finally, Section 194I deals with TDS deductions on rent payments.

1) 194 C is for TDS to be deducted , when payment to Contractor/ Sub Contractor , other deductions are also applicable, refer 194 C

2) 194 J is for TDS to be deducted, when payment for Professional / Technical services. refer section

3) 194 I is for TDS to be deducted when payment of rent . refer section.
194C : Related to contract/ subcontracts
194J : Related to professional fees/ consultancy
194I : Related to rent

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