Section 194C TDS on Contractors & Subcontractors: Rates, Thresholds & Compliance Guide
Comprehensive tax manual on Section 194C of the Income Tax Act, 1961. Master TDS rates (1% individual/HUF, 2% others), the ₹30,000 single & ₹1,00,000 aggregate thresholds, transporter exemption under sub-section (6) with Form 26Q declaration, job work vs contract of sale, and Section 40(a)(ia) disallowance risks.

