Get 20% discount & Revise your CA subjects with online video classes – Coupon code: RSLT20


Please Wait ..

to your account


Remember Me

Forgot your password?

Sign-up now

Join and Share your Knowledge. Registered members get a chance to interact at Forum, Ask Query, Comment etc.

Discussion > Income Tax >

TDS on repair & maintenance

    Post New Topic
Pages : 1

Related Files

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?

Online classes for CA CS CMA

Share on

U S Sharma

[ Scorecard : 19507]
Posted On 07 May 2011 at 13:32

yes under contract parts are included in value

U S Sharma

[ Scorecard : 19507]
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

[ Scorecard : 19507]
Posted On 07 May 2011 at 16:45

hardware maintainance with out without parts is 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?

There are 5 Replies to this message

Related Threads

Post your reply for TDS on repair & maintenance

Your are not logged in . Please login to post replies

Click here to login

Not a member yet ?? Click here to signup



  • Use thank button to convey your appreciation.
  • Maintain professionalism while posting and replying to topics.
  • Try to add value with your each post.

Forum Home | Forum Portal | Member Control Center | Who is Where | Popular Threads | Today's Topic | Recent Posts | Today's Posts | Post New Topic | Thread With Files | Top Threads This Month | Forum Stats | Unreplied Threads

back to the top