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Discussion > Income Tax >

TDS on repair & maintenance

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Group Financial Accountant


[ Scorecard : 1523]
Posted On 07 May 2011 at 12:52 Report Abuse

Circular : No. 715, dated 8-8-1995

Routine, normal maintenance contracts which includes supply of spares will be covered under section 194C. However, where technical services are rendered, the provision of section 194J will apply in regard to tax deduction at source.

 

As per the above notification wheather we should deduct tds on spares also?

Plz also tell what is the meaning of technical services in this regard?


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U S Sharma
glidor@gmail.com


[ Scorecard : 19410]
Posted On 07 May 2011 at 13:32

yes under contract parts are included in value





U S Sharma
glidor@gmail.com


[ Scorecard : 19410]
Posted On 07 May 2011 at 13:55

depending on your a/c policy if u book the spare parts in purchase or capital asset, or book it as consumables then its pure purchase, and no TDS, in this case you have to deduct TDS only on non spares section.

 

technical service means any service provided by architect, designer, professional, consultant. in relatin to technical field of business.




CA Devender Chauhan
Group Financial Accountant


[ Scorecard : 1523]
Posted On 07 May 2011 at 15:10

So u mean that in all these 3 cases tds will not be deducted.

can u give an example in which case tds will be deducted

also Wheather repair of computer or its parts by a person falls under technical services




U S Sharma
glidor@gmail.com


[ Scorecard : 19410]
Posted On 07 May 2011 at 16:45

hardware maintainance with out without parts is ................repair and maintanance, TDS applicable

if you computer engineer change a fan in motherboard and does not bill you separately then its combined in repair and maintanance, TDS applicable

but if you buy a scanner for computer then it get capitalized under fixed assets here no TDS

 

software maintanance is technical services, TDS applicable



Total thanks : 1 times



CA.Vivek Chevli
Chartered Accountant


[ Scorecard : 59]
Posted On 12 September 2012 at 11:04

Dear All,

There is not any contract But one time bill above Rs.30,000 for repairing Vehicles.

Tds Deducted or Not?



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