https://www.taxtmi.com/forum/issue?id=120315 Storage services supplied by a warehouse are subject to withholding under Section 194C as contractual payments when made to a contractor, with standard withholding rates applying subject to the threshold. Insurance premiums paid directly to an insurer are ordinarily not withheld, but if insurance is charged as part of a composite supply by the warehouse operator and not remitted separately, withholding may be treated as applicable. If a single undivided invoice is presented, withholding on the entire invoice is a pragmatic compliance response unless an itemised breakup is produced. en-us Sat, 02 Aug 2025 11:35:06 +0530 Tue, 05 Aug 2025 00:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120315 Storage services supplied by a warehouse are subject to withholding under Section 194C as contractual payments when made to a contractor, with standard withholding rates applying subject to the threshold. Insurance premiums paid directly to an insurer are ordinarily not withheld, but if insurance is charged as part of a composite supply by the warehouse operator and not remitted separately, withholding may be treated as applicable. If a single undivided invoice is presented, withholding on the entire invoice is a pragmatic compliance response unless an itemised breakup is produced. Discussion-Forum Companies Law Sat, 02 Aug 2025 11:35:06 +0530 https://www.taxtmi.com/forum/issue?id=120315