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WWW.taxman.com1 of 5https://www.taxmann.com/fileopen.aspx? PageACT&IsParentNO&isx... Section 194C, Income tax Act, 1961 201598 Payments to contractors. 99 194C. 99a (1) Any person responsible for

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What is section - 194c income-tax?

Section 194C of the Income Tax Act deals with tax deduction at source for payments made to contractors and subcontractors for carrying out any work (including supply of labor for any work) in pursuance of a contract.

Who is required to file section - 194c income-tax?

Any person or entity making payments to contractors or subcontractors for work done under a contract is required to file section 194C income tax.

How to fill out section - 194c income-tax?

Section 194C income tax can be filled out by providing details of the contractor or subcontractor, the nature of work carried out, the amount paid, and the TDS deducted.

What is the purpose of section - 194c income-tax?

The purpose of section 194C income tax is to ensure that tax is deducted at the source when payments are made to contractors and subcontractors, thereby preventing tax evasion.

What information must be reported on section - 194c income-tax?

Information such as the name and address of the contractor or subcontractor, the PAN number, the amount paid, the nature of work, and the TDS deduction details must be reported on section 194C income tax.

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