Sac code 998596

This query is : Resolved

Quick Summary

SAC Code 998596 generally relates to support or business auxiliary services. TDS applicability depends on the nature of services provided. In many cases, Section 194J may apply for professional, technical, or managerial services, while Section 194C may apply if the contract is purely service execution in nature.

Ganesan

Ganesan (Querist)
Follow

12 June 2025 which tds section applicable for this sac code 998586

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

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.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now