§ 194C
TDS / TCS

TDS on payments to contractors

Income-tax Act, 1961

Requires TDS on payments to contractors/sub-contractors at 1% (individual/HUF) or 2% (others), above the thresholds.

Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.

Related sections

§ 194ATDS on interest (other than securities)§ 194JTDS on professional / technical fees§ 194ITDS on rent
← All sections of IT Act 1961