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TDS u/s 94C (catering)..??

Prabeer (B. COM (H) CA & CS Final) (5484 Points)

19 February 2011

Would the provisions of TDS u/s 94C (catering) attracted for the payments made to a party for arranging 'Conference Lunch'..??

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3 Replies

Pankaj Arora (Learner) (3134 Points)
Replied 19 February 2011

yes section 194C attracts.

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Prabeer (B. COM (H) CA & CS Final) (5484 Points)
Replied 19 February 2011

pls provide the text from the section..

Pankaj Arora (Learner) (3134 Points)
Replied 19 February 2011

Explanation III.--For the purposes of this section, the expression " work " shall also include-- (a) advertising; (b) broadcasting and telecasting including production of programmer for such broadcasting or telecasting; (c) carriage of goods and passengers by any mode of transport other than by railways; (d) catering.