applicability of tds

[Asked by Guest]

sir,

we are engaging workers for maintainance of sanitation, parks etc on outsourcing basis.does they come under the income tax under section 194C. Is it correct to deduct incometax for the said bills.kindly clarify urs,

chakravarthy s.n.

AI Summary

TDS under section 194C applies to payments to a labour contractor and must be deducted before payment.
Where workers are engaged through a labour contractor and payment is made to that contractor, the payer must deduct TDS under section 194C before making payment to the contractor.