{"id":22295,"date":"2020-12-17T19:26:12","date_gmt":"2020-12-17T19:26:12","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=22295"},"modified":"2026-04-07T17:16:37","modified_gmt":"2026-04-07T11:46:37","slug":"section-194c","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/section-194c\/","title":{"rendered":"Section 194C- TDS (Tax Deducted at Source) on Payment to Contractors"},"content":{"rendered":"

Section 194C basically deals with TDS on Payment to Contractor and Sub-Contractor.\u00a0<\/span><\/p>\n

Section 194C states that any individual responsible for paying any sum to the resident contract for carrying out any work (including the supply of labor), in pursuance of a contract between the contractor and the following:<\/span><\/p>\n

    \n
  1. The Central Government or any State Government<\/span><\/li>\n
  2. Any local authority<\/span><\/li>\n
  3. Any company<\/span><\/li>\n
  4. Any corporation established by or under a Central, State, or Provisional\u00a0 Act\u00a0<\/span><\/li>\n
  5. Any co-operative society<\/span><\/li>\n
  6. Any authority that is constituted in India by or under any law, engaged either to deal with and satisfy the needs for housing accommodation, or for planning, development, or improvement of cities, towns, and villages or for both<\/span><\/li>\n
  7. Any trust<\/span><\/li>\n
  8. Any society that is already registered under the Society Registration Act, 1980 or under any such corresponding law to the Act in any part of India<\/span><\/li>\n
  9. Any firm\u00a0<\/span><\/li>\n
  10. Any university that is established or incorporated by or under a Central, State or Provincial Act and an institution declared to be a university under Section 3 of the University Grants Commission Act, 1956 or<\/span><\/li>\n
  11. Any Government of a foreign State or a foreign enterprise or any association or a regulatory body that is established outside India; or<\/span><\/li>\n
  12. Any individual or a HUF or an association of the people of a body of individuals, in case such person-<\/span><\/li>\n<\/ol>\n