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
- Tax on Deemed Capital Gain
- CLOSING STOCK QUERY
- Exiting partner in partnership firm in gst portal
- Type of Capital Gain
- Rent claimed on building given on permissive possession basis
- CASH GIFT FROM BLOOD RELATIVE
- TDS offline utility
- Due Date Clarity
- Applicability of Books of Account for Commission Income (Sections 194D & 194H)
- Grand in aid
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
- TDS on property - Form 141 query
- Seeking Advice: High Tax Shortfall on Job Switch + Let-Out House Property Loss in FY 2025-26
- Housing Society-ITR5
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
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
