Sac code 998596
This query is : Resolved
12 August 2025
About SAC Code 998596
SAC (Services Accounting Code) 998596 corresponds to “Support services” or related business auxiliary services under GST classification.
It generally covers services like management, consulting, and business support services.
TDS Section Applicability:
Under the Income Tax Act, 1961, TDS on payments for services is generally covered under:
Section 194J — TDS on Fees for Professional or Technical Services
Section 194C — TDS on payments to contractors/sub-contractors (if applicable)
Section 194I — TDS on rent (if service relates to lease of machinery/plant)
Section 194M/194N — for certain specified payments to individuals or firms
For SAC Code 998596 (Support Services), the most relevant TDS section is:
Section 194J
Applies to fees for professional, technical, or managerial services, including consultancy and support services.
Deductor (payer) must deduct TDS at 10% (or applicable rate) when making payment.
SAC (Services Accounting Code) 998596 corresponds to “Support services” or related business auxiliary services under GST classification.
It generally covers services like management, consulting, and business support services.
TDS Section Applicability:
Under the Income Tax Act, 1961, TDS on payments for services is generally covered under:
Section 194J — TDS on Fees for Professional or Technical Services
Section 194C — TDS on payments to contractors/sub-contractors (if applicable)
Section 194I — TDS on rent (if service relates to lease of machinery/plant)
Section 194M/194N — for certain specified payments to individuals or firms
For SAC Code 998596 (Support Services), the most relevant TDS section is:
Section 194J
Applies to fees for professional, technical, or managerial services, including consultancy and support services.
Deductor (payer) must deduct TDS at 10% (or applicable rate) when making payment.
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