TDS u/s 194I attracted on employee car hire, chauffeur’s services covered u/s 194C

ITAT : TDS u/s 194I attracted on employee car hire, chauffeur’s services covered u/s 194C 
Bharat Sanchar Nigam Ltd.

May 07 2014

Payment for making available vehicle for BSNL’s personnel attracts TDS u/s 194I; ‘Vehicle’ stands covered under ‘plant’ / ‘machinery’ u/s 194I