Rate of tds on annual maintenance contract computer server
This query is : Resolved
MANJEET SINGH
(Querist)
02 April 2013
AT WHAT RATE OF TDS TO BE DEDUCTED ON AMC OF COMPUTER SERVER
MANJEET SINGH
(Querist)
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
WHETHER IT FALLS UNDER SECTION 194 J OR 194 C
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%
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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