Applicability of deduction of T.D.S.

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This query is : Resolved

Abhay (Querist)

05 May 2009 My case is :
My organaisation, a pvt. ltd. co., has taken an appartment on rent ,owner is a indivitual.Further agreement related to above also covered that my organisation will pay the expences related to maintainance of such appartment.Owner of appartment has using the services of an association for maintainance.Now that association is raising an monthly invoice to the owner,which he send to us and we make the payment to association directly.
Now my query is:
Whether we are liable to deduct TDS or not because according to association , they are taking payment from an indivitual who is not lible to deduct TDS whereas being a co. we are lible to deduct the same?

CA MEENAKSHI MANGLA

CA MEENAKSHI MANGLA (Expert)

06 May 2009 I THINK YOU SHOULD DEDUCT TDS UNDER SECTION 194C

taxindiaconnect

taxindiaconnect (Expert)

07 May 2009 No TDS is required to be deducted from the payment made to the association as the payment is being made on behalf of an individual as the primary responsibility of the deduction of TDS from the society is on the owner of the flat. However the amount paid for Society maintenance charges be added to the rent payable to the owner and TDS @ 15% + Applicable SC and EC should be deducted from his payment.

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