TDS 194-C others

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This query is : Resolved

Dhani (Querist)

14 June 2010 Dear sirs,
If an assessee gets services, like machinery maintenance, repair or AMC from a concern that has many branches in India. Each of the branches give separate invoices for their services.
For deduction of TDS is it necessary to aggregate all the service charges together and compare with the threshold limit?
PLEASE GIVE A SOLUTION

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)

14 June 2010 In this case you need to check the PAN provided by the service provider, if all the places he provided same PAN you need to agreegate and deduct the TDS, If different you no need to agregate

Dhani

Dhani (Querist)

14 June 2010

Dhani

Dhani (Querist)

14 June 2010 sir if the services are different like AMC, erection charges, carrying and forwarding, then how to??

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)

14 June 2010 even if the service different - Incase covered under same section like 194C you need to see aggregation only . Incase different section like some 194C and some 194J then you need to see the service wise

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