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TDS and TCS on Electricity Bill

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TDS u s 194Q is not applicable on electricity payments as per CBDT Circular 13 2021. If the electricity company collects TCS, TDS u s 194Q is not required.

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(Querist)
20 October 2022 1. Whether TDS @ 0.1% u/s 194Q has to be deducted on payment of electricity bill above 50 lacs during a year ?

2. What, if electricity company is already deducting TCS @ 0.01% on sale of energy to customers ?

Please guide me in both cases.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
20 October 2022 1. No. As per Circular Number 13/2021, dated 30.06.2021, provisions of section 194Q is not applicable on Transaction in Electricity.
2. No TDS u/s. 194Q, when TCS is deducted by supplier.
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