TDS on annual maintenance charges


This query is : Resolved 

Quick Summary
This discussion addresses the correct section for deducting Tax Deducted at Source (TDS) on annual maintenance charges for machinery. While some argue for Section 194J if the maintenance is highly technical, the consensus leans towards Section 194C of the Income Tax Act for machinery AMC.

05 July 2021 Under which section we need to deduct the TDS for annual maintenance charges of the machinery ?
Is it 194C or 194J

05 July 2021 194C......

06 July 2021 There is Delima if it is more of technical AMC better to do tds u/s 194J

02 October 2021 TDS for Annual maintenance contract of machinery will fall under sec. 194C of IT act....


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