Agar aap kisi contractor, labour supplier, transporter ya advertising agency ko payment karte hain, to aapko TDS kaatna pad sakta hai. Section 194C ye rule batata hai. TDS na kaatne par expense disallow ho sakta hai aur interest lagta hai, isliye business owners ke liye ye jaanna zaroori hai.
Quick Summary
- 194C work contracts par lagta hai: construction, labour supply, advertising, catering, transport aadi
- Rate: 1% (individual/HUF ko payment), 2% (company/firm aur doosre ko)
- Threshold: ek payment ₹30,000 se zyada ya saal ka total ₹1 lakh se zyada
- Personal use ke liye kaam karwane wale individual/HUF ko TDS kaatna zaroori nahi
- PAN na dene par rate 20%
194C Kis Par Lagta Hai
- Kisi bhi work ke liye contract: building/road construction, repair, installation
- Labour supply ya manpower contracts
- Advertising contracts (jaise hoarding, production)
- Catering, housekeeping aur security services
- Transport (goods/passenger) carriage ke contracts
- Sub-contractor ko payment
194C vs 194J
Agar kaam 'professional ya technical service' hai (jaise CA, lawyer, consultant), to Section 194J lagta hai. Contract for work (kaam ka theka) par 194C lagta hai. Professional fees ka TDS 194J guide me hai.
Rates Aur Limits
| Point | Detail |
|---|---|
| Rate: Individual/HUF contractor ko payment | 1% |
| Rate: Company, firm, LLP ya doosre ko payment | 2% |
| PAN na dene par | 20% |
| Single payment ki limit | ₹30,000 se zyada par TDS lagta hai |
| Saal ke total ki limit | ₹1,00,000 se zyada par TDS lagta hai (ek se zyada payment) |
Dhyan rakhein: agar ek hi contractor ko saal bhar me kai chhote payments hote hain, to total ₹1 lakh cross karte hi TDS lagna shuru ho jaata hai, chahe ek payment ₹30,000 se kam ho.
Kin Par 194C Me TDS Nahi Lagta
- Transport contractor jiske paas 10 ya usse kam goods carriages hain aur wo PAN dekar declaration deta hai
- Individual ya HUF jo apne personal use ke liye kaam karwa rahe hain (business ke liye nahi)
- Jis contractor ke paas lower/nil deduction certificate hai
- Payment limit se kam hai
GST Ke Saath TDS
Agar invoice me GST alag se dikhaya gaya hai, to TDS GST ko chhodkar base amount par kaata jaata hai (CBDT circular ke mutabik). Isliye invoice me GST alag likhna zaroori hai. Invoice format tax invoice guide me hai.
Deposit Aur Return Ki Due Dates
- TDS agle mahine ki 7 tareekh tak deposit karein (March ka TDS 30 April tak)
- Quarterly Form 26Q file karein. Due dates aur late fee TDS return guide me hain
- Contractor ko TDS certificate (Form 16A) dein
- Quarterly return me deductee ka PAN sahi ho
TDS Na Kaatne Ke Nuksaan
| Default | Consequence |
|---|---|
| TDS kaata hi nahi | 1% per month interest, kaatne ki date tak |
| TDS kata lekin deposit nahi kiya | 1.5% per month interest |
| TDS na kaatna | Expense ka 30% disallow (Section 40(a)(ia)) |
| Return late file | ₹200 per day late fee (Section 234E) |
Income-tax Act 2025 me 194C ki provision ab Section 393 ki table me hai, lekin rate aur threshold ka basic structure same hai. Business expenses ke aur disallowance rules business expenses guide me hain.
TDS deduction aur return ka timing miss hone par penalty hoti hai. Hamari TDS Return Filing service me aapke TDS ka poora compliance handle hota hai. Free consultation book karein.
Frequently Asked Questions
194C me TDS ki limit kya hai?
Ek payment ₹30,000 se zyada, ya saal ke total payments ₹1 lakh se zyada hone par TDS lagta hai.
Contractor individual hai to rate kya hai?
Individual ya HUF contractor ko payment par 1%, baaki ko 2%.
Kya GST amount par bhi TDS kaatna hai?
Agar GST invoice me alag dikhaya gaya hai, to TDS GST chhodkar base amount par kaata jaata hai.
TDS deposit ki last date kya hai?
Agle mahine ki 7 tareekh. March ke TDS ke liye 30 April.
Ye jaankari 30 September 2026 tak ki hai. 1 April 2026 se Income-tax Act, 2025 lagu ho chuka hai, jisme sections ke number badal gaye hain (is article me purane section numbers isliye diye gaye hain ki aap unhe pehchaan sakein). Rules aur rates Budget me badalte rehte hain, isliye apne case ke liye hamse consult karein.