TDS on AMC of computers

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(Querist)


22 February 2011

I just want to know in which section TDS is deducted on AMC of Computers either 194C or 194J. Please provide me notification or case law in this regard.

Thanks & Regards

Member (Account Deleted) (Expert)


22 February 2011

Under Section 194C

Rabnoor Singh Khanna (Querist)


22 February 2011

can u please provide me notification or case law this regard as one ca has told to deduct tds u/s 194J

CA PARAS BAFNA (Expert)


22 February 2011

AMC means Annual Maintenance contract.

Basically it is a contract and what ever amount is paid , that is in respect of "any work " carried out in pursuance of a contract.



For technical or professional fees , such contracts are generally not entered into by the parties.

So, it will be deducted U/s 194C and not u/s 194J



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