Tds from payment to power distribution company

This query is : Resolved

PARAS CHHAJED (Querist)
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30 September 2017 A builder has constructed a colony with 144 Bungalows and has installed power sub-station and for power supply made various payments to Chhattisgarh State Power Distribution Company Limited . the payments include Supervision Charges, Affording Charges, Strengthening Charges, Stamp Charges etc totaling Rs. 35,78,950. Please advise as to whether the builder is liable to make any deduction of Income tAx from payments made to company and if yes under which section. Thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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01 October 2017 Deduct TDS at 2% u/s 194C.

PARAS CHHAJED

PARAS CHHAJED (Querist)
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06 October 2017 Whether supervision may be considered as technical/professional service liable to TDS u/s 194J @10%

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 October 2017 Yes if paid separately.

PARAS CHHAJED

PARAS CHHAJED (Querist)
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06 October 2017 All charges were demanded by a single demand note giving break up as Supervision Charges, Stamp Charges and Strengthening Charges and s single receipt is issued giving breakup between three heads. Kindly advise. Thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 October 2017 Deduct TDS u's 194c.

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