Tds with service tax u/s 194c

Originally posted by : NILADRI SEKHAR RAY
	Dear All, CBDT Circular for Service Tax on TDS (TDS on Service Tax) dated 13-01-2014 can applicable on U/S 194C also ? or not.

Yes, as the circular says TDS under Chapter XVII-B, so it applies to section 194C as well.
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Para 3 of the said circular states that, (extract) ……tax shall be deducted at source under Chapter XVII-B of the Act on the amount paid/payable without including such service tax component.

The statutory provision regarding deduction of tax at source is dealt in Chapter XVII of the Income-tax Act, 1961 which gives the details of the relevant provision of TDS.
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Chapter XVII - COLLECTION AND RECOVERY OF TAX

A --- General

B --- Deduction at source

BB - Collection at source

C --- Advance payment of tax

D --- Collection and recovery

E --- Tax payable under provisional assessment

F --- Interest chargeable in certain cases

G --- Levy of fee in certain cases