Tax Deducted at source-Urgent query
This query is : Resolved
09 December 2010
Hello fiends.
Can anyone please tell me that AMC of Computer will be covered u/s 194C or 194J.I mean that if i have made a payment for AMC of computer whether i should deduct tds @2%i.e.u/s 194C or @10%i.e.u/s194J.
My opinion is that AMC of computers are not coverd under technical services.
Please everyone share your views.It is an urgent query.
Thanks.
Regards
PARUL SAXENA
9891087407
Can anyone please tell me that AMC of Computer will be covered u/s 194C or 194J.I mean that if i have made a payment for AMC of computer whether i should deduct tds @2%i.e.u/s 194C or @10%i.e.u/s194J.
My opinion is that AMC of computers are not coverd under technical services.
Please everyone share your views.It is an urgent query.
Thanks.
Regards
PARUL SAXENA
9891087407
09 December 2010
Hi Parul,
In my opinion TDS on AMC is required to be deducted u/s 194C being in the nature of normal maintenance charges on contract basis and in the absence of any other explicit notification by the Department in this regard.
In my opinion TDS on AMC is required to be deducted u/s 194C being in the nature of normal maintenance charges on contract basis and in the absence of any other explicit notification by the Department in this regard.
09 December 2010
AMC on computers is deductable U/s 194J...as the AMC is on Techical Nature and only professionals can able to do the JOB...
09 December 2010
hi satish.
Thanks for the info. but could you please tell me the exact definition of technical services.
bcoz in my opinion AMC of computers are different from software & hardware engineer's services.AMC is normal maintenance and if should be coverd under sec.194j then why normal repair & maintenance of electricity and some other thing are not covered in this section.
Thanks for the info. but could you please tell me the exact definition of technical services.
bcoz in my opinion AMC of computers are different from software & hardware engineer's services.AMC is normal maintenance and if should be coverd under sec.194j then why normal repair & maintenance of electricity and some other thing are not covered in this section.
10 December 2010
Amc on computer is also like maintenance of any other machinery. Technical, Professional etc will apply in case of brain and specialised works. Computer maintenance is just like other machine jobs and no secret about it. Hence only 194C applicable
Message likes :
1 times
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
- ADVANCE PAYMENT OF ADVOCATE
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Eway bill generation from place other than registeted
- TDS Return Q1 FY 2026-27
- Condonation . E-Verification of last year return .
- UNWANTED CREDIT BALANCE OF GST AS PER BOOKS
- GST rate and HSN code for sale of racing horses
- Query – TDS on purchase of land from NRI under Income-tax Act, 2025
- DIN reactivation
- REGARDING ANNUAL RETURNS FILLINGS OF A COMPANY INCORPORATED ON 28.03.2025
- TDS on Consultancy- Non DTAA
- Management System (IMS)
- Depreciation of fixed assets- coop housing society in mumbai
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
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
