Sec. 194-I applicable if vehicle hired for employee is at his disposal; Chauffeur cost covered under

IT: The maintenance work would clearly fall within the ambit of 'work' as defined under Section 194C - Intermittent hiring of vehicle or for pick and drop facility would be subject to TDS under Section 194C and not under Section 194-I – Hiring of vehicle and at disposal of employee shall be subject to Section 194-I – A reasonable sum towards chauffeur and fuel charges are to be deducted from composite sum and the balance amount would fall under Section 194-I