Whether TDS will be Deducted from payment to Supplyer

Dear Sir

I want to Know the definition of Contractor for Section 194C for deducting TDS. Wheather  a Supplier of a material does not fall in this category? If not TDS will be deducted form payment made to him or not ?

Thanking you

Eagerly waiting for your reply.

Kaushal Kumar ( CA Final Student)

Replies (8)

Refer Circular No.681 dtd.8-3-1994 and Circular No.715 dtd.8-8-1995 and board's clarification regarding these circulars to appreciate various inclusions and exclusions and also the diference between Contract for sale of the goods and works contract.

Thank You Sir

Originally posted by :CA.D.Siva Kishore
" Refer Circular No.681 dtd.8-3-1994 and Circular No.715 dtd.8-8-1995 and board's clarification regarding these circulars to appreciate various inclusions and exclusions and also the diference between Contract for sale of the goods and works contract. "


 

where can i get these circulars and board's clarification

https://law.incometaxindia.gov.in/TaxmannDit/DisplayPage/dpage1.aspx?md=1

 

U can find these CBDT circulars at the above link. Just select the year and date.

https://law.incometaxindia.gov.in/TaxmannDit/DisplayPage/dpage1.aspx?md=1

 

U can find these CBDT circulars at the above site. Jst select the year and date.

https://law.incometaxindia.gov.in/TaxmannDit/DisplayPage/dpage1.aspx?md=1

U can find these CBDT circulars at the above site. Jst select the year and date.

https://law.incometaxindia.gov.in/TaxmannDit/DisplayPage/dpage1.aspx?md=1

 

https://law.incometaxindia.gov.in

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
12 August 2026
Deputy Manager - Finance

RoamPrime Technologies Private Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 10 August 2026
Article Assistant

Suraj Garg and Associates

New Delhi

CA Inter

View Details