TDS on Leh

[Kuldeep Jain]

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

2.Whether exemption under 10 (26A) oprates in this respect

3. in the event that TDS is not deductible whether any documentation from IT deptt is required to be obtained

[Mukesh Kumar]

Whether contractor is the memeber of scheduled tribe as mentioned in section 10(26) and satisfies the conditions of section 10(26).

[Guest]

Under which rule TDs is exempted to a contractor of leh

AI Summary

TDS applicability on payments to Leh contractors depends on tribal status and statutory exemption eligibility. Whether TDS under section 194C is deductible on payments to Leh contractors, whether exemption under section 10(26) applies, and whether departmental documentation is required if TDS is not deductible are the central questions; replies indicate that any exemption under section 10(26) depends on the contractor being a scheduled tribe member and meeting that provision's conditions, while the applicability or specific rule for TDS exemption to Leh contractors remains queried without conclusive guidance.