TDS rate on invoice/payment related to EPC contract

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....DS rate on invoice/payment related to EPC contract<br> Query (Issue) Started By: - Ramesh Rangani Dated:- 27-6-2016 Last Reply Date:- 28-6-2016 Income Tax<br>Got 3 Replies<br>Income Tax<br>Hi All, I ....

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....just want to confirm the rate of TDS in below case. ABC Ltd.has issued a contract for design and construction of roads on EPC (Engineering, procurement and construction) basis to XYZ Ltd. Please advi....

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....se at which rate TDS should be deducted by ABC Ltd on invoice/payment to XYZ Ltd. Rgds, Ramesh Reply By Ganeshan Kalyani: The Reply: Sir, 1% under 194C if service provider is Individual /HUF and 2....

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....% if other than individual/HUF. Alternatively if you receive two invoices I.e. one for designing and second for construction then on designing 10% under 194J will be applicable. Thanks. Reply By Ram....

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....esh Rangani: The Reply: Ganeshan Kalyani Sir, Thank you very much. Is there any case law/ clarification on this so that I can show to my management. Reply By Ganeshan Kalyani: The Reply: Sir pleas....

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....e refer section 194 of Income Tax Act 1961. Thanks.<br> Discussion Forum - Knowledge Sharing ....