Under which section TDS need to deduct? Is it under 194C or 194J?
Annual software maintenance
Avinash Jeevan Dsouza (Assistant In Charge Accountant) (3284 Points)
15 February 2019
Avinash Jeevan Dsouza (Assistant In Charge Accountant) (3284 Points)
15 February 2019Under which section TDS need to deduct? Is it under 194C or 194J?
Giridhar S Karandikar
(Team Lead)
(7543 Points)
Replied 15 February 2019
Avinash Jeevan Dsouza
(Assistant In Charge Accountant)
(3284 Points)
Replied 15 February 2019
| Originally posted by : Giridhar S Karandikar | ||
 |
it shud be 194J ad software maintenance requires special skills . circular 175 states that contract involving rendering of technical services will require TDS under 194J |  |
Thank you sir. Can you share the circular please?
Giridhar S Karandikar
(Team Lead)
(7543 Points)
Replied 15 February 2019
Aman Kumar
(Accounts Executive)
(744 Points)
Replied 15 February 2019
In Routine, normal maintenance contracts which include supply of spares will be liable to TDS u/s. 194C. however, where technical services are rendered, TDS will be u/s. 194J
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