TDS APPLICABILITY......
This query is : Resolved
21 April 2026
Whether TDS on business Support Services applicable or not?
if Yes then under which section and rate?
HSN code : 00440366
if Yes then under which section and rate?
HSN code : 00440366
22 April 2026
Business Support Services” by itself does not automatically fall under one fixed TDS section. If the service is technical / managerial / consultancy in nature, TDS may apply under section 194J. If it is routine contractual / back-office / manpower / operational support, it is generally more appropriate to examine section 194C. If it is in the nature of commission, then section 194H may apply. Therefore, exact section and rate can be decided only after seeing the agreement / scope of work / invoice description.
One more important point: because the date in your screenshot is April 2026, the Income Tax Department’s transition FAQ says that for transactions entered into on or after 1 April 2026, TDS returns should quote the relevant item under section 393 of the Income Tax Act, 2025, instead of old references like 194C / 194H / 194J in system reporting. The underlying nature-based distinction still matters, but the reporting reference has changed.
One more important point: because the date in your screenshot is April 2026, the Income Tax Department’s transition FAQ says that for transactions entered into on or after 1 April 2026, TDS returns should quote the relevant item under section 393 of the Income Tax Act, 2025, instead of old references like 194C / 194H / 194J in system reporting. The underlying nature-based distinction still matters, but the reporting reference has changed.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CG Tax On residential property
- Applicable TDS for Purchase of Flat from NRI
- Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
- Under construction property in ITR
- Pass word to open justification report for Q1 for FY 2026-27
- Gift of mutual fund units to daughter
- PPF interest-As Exempt Income disclosure
- Upload Level ValidationITR3Category of Defect B/D
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Not able to file ITR
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
