Deduction of TDS on amount paid to Tent House

[Pradeep Jain]

Dear Sir,

We have engaged a Tent house for some function at the Plant . We wish to know that on this transaction TDS will be attracted under which section 194C for Contract Service 194I  Rent and Hire charges.

Regards

Pradeep Jain

AI Summary

TDS on Tent House Payments Clarified: Deduct Under Section 194C for Contract Services, Not Section 194I for Rent. A query was raised regarding the deduction of Tax Deducted at Source (TDS) on payments made to a tent house for a function at a plant. The question was whether TDS should be applied under section 194C, which pertains to contract services, or section 194I, which relates to rent and hire charges. The response clarified that TDS should be deducted under section 194C for contract services, not under section 194I.