TaxTMI 
TaxTMI 
TaxTMI 
Whether TDS under 194C is deductible on payment to leh based contractors
tds applicable on leh based contractors
Kuldeep Jain
Section 194C TDS applies to payments to Leh contractors if conditions are met, as Income Tax Act is nationwide. A query was raised regarding the applicability of Tax Deducted at Source (TDS) under section 194C of the Income Tax Act on payments made to contractors based in Leh. The response clarified that the provisions of the Income Tax Act apply throughout India. Therefore, if the payments to Leh-based contractors meet the conditions outlined in section 194C, TDS must be deducted from such payments. (AI Summary)