TDS on AC Installation Charges


This query is : Resolved 

Quick Summary
TDS on AC installation depends on nature of contract. If it is pure technical/service work, 194J applies. If installation is a composite contract including material supply, 194C applies. Classification depends on facts of service agreement.

(Querist)
04 February 2023 If the case arise of AC Installation Charges. We are supposed to deduct TDS under section 194J as AC installation charges as is referred as technical fees and should deduct TDS @2% under 194J. I read other sites that shows, TDS should be deduct on AC installation charges will be under 194C. Please clarify and give me proper justification so that I will be cleared on this.

04 February 2023 If the installation included any material along with services, TDS u/s. 194C would be applicable.
Pure installation service.. TDS u/s. 194J will be applied.

vikas ghodke (Querist)
06 February 2023 Thank you so much sir. Your justification is value added to my knowledge

06 February 2023 My Pleasure. ..


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