Applicability of tds on maintenance charges of society

This query is : Resolved

CA Miss Naamah (Querist)
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18 February 2015 Dear Experts,

I seek your opinion on the below mentioned case -

I am a public limited company. I am the owner of the premises. The society of the premises is charging me maintenance charges, which is crossing the threshold limit. The premises is used for business purpose.

Is TDS applicable on the maintenance charges u/s. 194C???

Please provide the references to support your views.

Thank you,

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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18 February 2015 https://www.caclubindia.com/experts/tds-service-tax-maintenance-charges--887595.asp#.VORwbeaUdic

yes tds deductible if it crosses the threshold limit u/s 194C as it falls in definition of works contract

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