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      Question

      TDS on contractor payments is deducted

      under:
      A Section 194I Correct Answer Incorrect Answer
      B Section 194C Correct Answer Incorrect Answer
      C Section 194H Correct Answer Incorrect Answer
      D Section 194M Correct Answer Incorrect Answer

      Solution

      Section 194C covers payments for: тАв Works contracts тАв Fabrication тАв Maintenance тАв Transport (without ownership transfer) тАв Job work Hence, any contractual work payments attract TDS u/s 194C.

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