This discussion addresses whether TDS should be deducted under Section 194C or 194J for a Rs. 60,000 invoice plus GST covering one-time preventive maintenance for a machine. The consensus leans towards Section 194C being applicable in this scenario.
19 August 2021
Our One Party raised a Invoice Rs. 60000.00 + GST for One Time Preventive Maintenance charges for One Machine purpose. Now We will deducted TDS in Which Section 194C or 194J?