tds applicable on leh based contractors

[Kuldeep Jain]

Whether TDS under 194C is deductible on payment to leh based contractors

[Mukesh Kumar]

Provisions of Income Tax are appliable all over India. Therefore, payment made to leh contractor if it satisfies the conditions of section 194C, TDS shall be deducted from the payment so made.

AI Summary

TDS on contractor payments applies where statutory conditions for contract withholding are met, regardless of contractor location. Payments to contractors in Leh are subject to TDS under section 194C if the payment and the recipient meet the statutory conditions for contract payment withholding; the payer must deduct tax at source when those conditions are satisfied, as the withholding obligation applies uniformly across India.