TDS
This query is : Resolved
ravi sharma
(Querist)
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.
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.
Ram Avtar Singh
(Expert)
30 December 2010
Yes, if spare parts purchase then TDS not applicable but if only service charges then TDS applicable
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