TDS Section 194C

TDS deduction on contracts. Compliance support for Section 194C - TDS on payments to contractors for work contracts.

Get TDS 194C Support Learn More

Starting from

₹1499

All-inclusive pricing

  • ✓ TDS Rate Determination
  • ✓ Threshold Calculation
  • ✓ TDS Deposit Filing
  • ✓ TDS Return Filing
  • ✓ TDS Certificate Issuance
  • ✓ Compliance Advisory
Fill Requirements Form

Understanding Section 194C

Key provisions and compliance requirements

📊
TDS Rates

TDS rates vary: 1% for individual/HUF contractors, 2% for other contractors. No TDS below threshold limits.

💰
Threshold Limits

Single payment: ₹30,000; Aggregate: ₹1,00,000 in a financial year for individual/HUF contractors.

📋
Contract Types

Applies to work contracts, advertising contracts, broadcasting contracts, and courier contracts.

TDS Rates Under Section 194C

Applicable TDS rates for different contract types

Individual/HUF Contractor
  • ✅ TDS Rate: 1%
  • ✅ Single Payment Threshold: ₹30,000
  • ✅ Aggregate Threshold: ₹1,00,000
  • ✅ Applicable to all contract types
  • ✅ No surcharge/cess
  • ✅ Lower deduction available
Other Contractors
  • ✅ TDS Rate: 2%
  • ✅ Single Payment Threshold: ₹30,000
  • ✅ Aggregate Threshold: ₹1,00,000
  • ✅ Applicable to all contract types
  • ✅ Surcharge may apply
  • ✅ Lower deduction available

Contract Types Covered

Types of contracts under Section 194C

🔧
Work Contracts

Construction, fabrication, supply contracts

📺
Advertising

Advertising contracts

📡
Broadcasting

TV/Radio broadcasting

📦
Courier

Courier contracts

Need TDS 194C Compliance Support?

Get expert assistance for Section 194C TDS compliance

Fill Requirements Form - ₹1499 Contact Us