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

AI Summary

Clarification Sought on TDS Applicability for Leh Contractors: Exemption Under Section 10(26A) and Documentation Requirements A discussion on a forum addresses whether Tax Deducted at Source (TDS) under Section 194C is applicable to contractors based in Leh. It queries if an exemption under Section 10(26A) applies and whether documentation from the Income Tax Department is necessary if TDS is not deductible. One response suggests checking if the contractor is a member of a scheduled tribe under Section 10(26) and meets its conditions. Another response seeks clarification on the rule exempting TDS for Leh contractors.