Tds u/s 194c

Dear Sir/Students

 

In A.Y.2011-12, according to Form 26AS, TDS deducted is Rs. 27381/- u/s 194C and total receipts is Rs. 12,33,532/-. He is an individual assessee (HALWAI) and he is not registered in Service Tax nor in VAT Act. I want to know that as the total receipts is more than Rs 10 lacs, provisions of SERVICE TAX or VAT attracts or not??? If the provisions of SERVICE TAX or VAT attracts, then what to do if he has to file the return for A.Y. 2011-12.

 

Thanks in advance