Question 1

What is the TDS rate for 194C contractor payments?

Accepted Answer

1% for individuals/HUF and 2% for other resident contractors when a single payment exceeds ₹30,000 or aggregate exceeds ₹1,00,000/year.

Question 2

When is TDS deducted under 194J?

Accepted Answer

TDS at 10% applies on professional or technical fees, royalty, and non-compete fees paid to a resident, subject to a ₹30,000 threshold per FY.

Question 3

Do I need to file 26Q every quarter?

Accepted Answer

Yes — TDS deductions under sections 194C/194J/194I/194H/194A are reported quarterly in Form 26Q by the deductor.

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