Sac code 998596
This query is : Resolved
Quick Summary
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Late Filing Fee Waiver for Q1 Form 144 (Earlier 27Q) – Transition to Income-tax Act, 2025
- GST input credit on commercial property
- GSTR-9C filing
- GST ITC as per notification 12/2023- central tax
- Urd purchase entry in tally prime
- Applicability of tax on invoice
- Advances to related party
- How do you manage client document collection and follow-ups in your CA/CS practice?
- Gift to nri relatives residing in usa
- Positive Balance in RCM Liability/ITC Statement – Commercial Rent RCM – Guidance Required
- Employee secondment
- GSTR9 Annual Return
- LLP audit and disclosure
- Subject: Legal Remedy for Removal of Income Tax Demand for AY 2024–25 – Charitable Trust
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
