Tax Deducted At Source (TDS) Under Section 194 C And 194 I (Practical)

1.	Provisions relating to time when tax is to be deducted at source from payment to resident-contractors
2.	Rates of deduction of tax from payment to resident-contractors
3.	Individual or HUF not to deduct tax if the payment or amount credited to contractor is for personal use
4.	No tax is to be deducted at source if single payment does not exceed Rs. 30,000 and the aggregate payment does not exceed Rs. 75,000
5.	Definition of “Work” given under section 194C
6.	Time-limit of deposit of TDS to the credit of Central Government
7.	Provisions relating to the applicability of Form No. 16A and time-limit of issuance of TDS certificate in Form No. 16A
8.	Provisions relating to issuance of TDS certificate
9.	Meaning of “Rent” and applicability of section 194 I in case of lease, sub-lease, tenancy or any other agreement or arrangement for use of specific assets
10.	Rates of deduction of tax from rental payments
11.	No deduction of tax at source from rental payments if the aggregate amount does not exceed Rs. 1,80,000
12.	Provisions relating to deduction of tax from rental payments excluding the amount of service tax
13.	Provisions relating to inclusion/exclusion of amount of deposits while deducting tax from rental payments
14.	Time-limit of deposit of tax to the credit of the Central Government
15.	Provisions relating to the applicability of Form No. 16A and time-limit of issuance of TDS certificate in Form No. 16A
16.	Provisions relating to issuance of TDS certificate