TDS


This query is : Resolved 

30 December 2010 WHETHER REPAIR & MAINTENENCE IS FALL UNDER THE CATEGORY OF TDS DEDUCTION...?

30 December 2010 Yes it will fall.

Maintenance contracts - Routine maintenance contracts including supply of spares would
be covered under section 194C. However, where technical services are rendered, the
provisions of section 194J will apply in regard to tax deduction at source—Circular : No. 715,
dated 8-8-1995.

30 December 2010 Yes, if spare parts purchase then TDS not applicable but if only service charges then TDS applicable


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