Hiring a Vehicle Without Goods Carriage Risk Not Subcontracting u/s 194C(2); No TDS Required on Payments.

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Full Text of the Document

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....Non deduction of TDS u/s 194C on hire charges paid - Mere hiring of vehicle without any risk associated with the carriage of goods does not amount to carrying out any work or sub contract as defined u/s 194C(2) of the Act - No tds liability - AT....