applicability of tDS
This query is : Resolved
RAMESH BABU
(Querist)
25 March 2009
Sir,
Ours is a govt. company,which is dealing with the power distribution business.once upon a time this company was form and part of APSEB,after sepaeration of Generation,transmission and distribution of power into 3 seperate businesses by incorporating separate companies and coportaions for each activity.Now we are paying transmission charges and service line charges to APTRANSCO for transmission of power from generation point to distribution point through their lines. the income tax authorities are issued a show cause notice for not deducting TDS under sec.194I or 194J on the above payments.
In view of the above it is requested to clarify:-
1.whether the above mentioned payments are liable for deduction of TDS u/s 194I or 194J.
and further requested
2.is there any ground/case law to give suitable reply to the TDS officer for not attracting this payments for making of TDS.
thanking you,
yoursfaithfully
G Ramesh babu
Ours is a govt. company,which is dealing with the power distribution business.once upon a time this company was form and part of APSEB,after sepaeration of Generation,transmission and distribution of power into 3 seperate businesses by incorporating separate companies and coportaions for each activity.Now we are paying transmission charges and service line charges to APTRANSCO for transmission of power from generation point to distribution point through their lines. the income tax authorities are issued a show cause notice for not deducting TDS under sec.194I or 194J on the above payments.
In view of the above it is requested to clarify:-
1.whether the above mentioned payments are liable for deduction of TDS u/s 194I or 194J.
and further requested
2.is there any ground/case law to give suitable reply to the TDS officer for not attracting this payments for making of TDS.
thanking you,
yoursfaithfully
G Ramesh babu
CA Tilak Raj Sharma
(Expert)
25 March 2009
1. Section 194I will be applicable for hiring equipments or plant & machinery.
2. TDS is applicable in your case.
2. TDS is applicable in your case.
CA Nitin Wadhwani
(Expert)
25 March 2009
TDS is applicable u/s 194-I for use of wiring and other equipements for distribution of electricity.
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