Rate of tds on annual maintenance contract computer server

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MANJEET SINGH

MANJEET SINGH (Querist)
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02 April 2013 AT WHAT RATE OF TDS TO BE DEDUCTED ON AMC OF COMPUTER SERVER

MANJEET SINGH

MANJEET SINGH (Querist)
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02 April 2013 AT WHAT RATE TDS IS TO BE DEDUCTED ON AMC OF COMPUTER SOFTWARE

WHETHER IT FALLS UNDER SECTION 194 J OR 194 C

Aashok Kumar Sharma online

Aashok Kumar Sharma online

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20 July 2025 1. Which section applies?
AMC of Computer Server or Software is considered a professional/service contract.
Therefore, Section 194J (TDS on fees for professional or technical services) applies here, not Section 194C (which is for works contracts or contracts for supply of labor for carrying out any work).
2. Rate of TDS under Section 194J (FY 2013)
Description TDS Rate
Fees for professional/technical services (including AMC) 10% (if PAN available)
If PAN is not provided 20%

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