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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