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

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