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
- Unregistered suppliers utility
- Difference between Date of Payment and Date of Deduction?
- ITDS U/S.194T of Firm
- Journal entry of busniess expenses
- Non-Compliance documents have not been submitted by the contractors debited
- EXPORT COMMERCIAL INVOICE HSN CODE
- Same demand raised for original as well as rectification request return
- Sale of property held jointly with a non resident Indian
- Bank details not Visible on Traces Portal
- TDS ON EMAIL DOMAIN SERVICE BILL
- Filling ITR - U
- Form 140 tds
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
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
