TDS_194J_194C


This query is : Resolved 

Quick Summary
This discussion clarifies TDS applicability for computer traders. Generally, TDS under sections 194C or 194J is not applicable to the trading of computer goods like laptops and printers. However, for software, section 194J may apply, especially if the company manufactures the software. Annual Maintenance Contracts (AMCs) for computers typically fall under TDS section 194C.

27 May 2021 if a company deducting TDS 194J instead of TDS 194C on computer traders vendor.
is it as per the TDS law right??
Please give suggestion.

27 May 2021 Nature of work is not clear. Neither 194C nor 194J would attract on trading of computer related goods.

27 May 2021 Trading of Computers ,laptops, printers , anti viruses , AMC of Computer & etc

27 May 2021 Trading of computers, laptops and printers: no TDS is applicable under 194C or 194J.
Software: I think 194J is applicable (am not sure about this)
AMC: 194C

27 May 2021 AMC:194C ok thank you
Software: 194J is applicable whilst a company itself manufacture software which cost of in Lakhs



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