#2 TDS 194C | Contractor & Subcontractor TDS Explained with Examples | Free TDS Course

In this video, we cover Section 194C of the Income Tax Act – TDS on Contractors & Subcontractors in a simple and practical way.

You’ll learn:

✅ Who is responsible to deduct TDS (Deductor vs Deductee)

✅ When TDS is applicable & when it is not

✅ TDS rates for Individuals, HUF, Firms & Companies

✅ Exemption limits (₹30,000 single contract / ₹1,00,000 aggregate)

✅ Transporter exemption rules

✅ Real-life examples to understand TDS better

???? Bonus: We have attached a Practice File with this video so you can revise and test your knowledge.