This discussion clarifies the correct section for TDS deduction on chimney foundation assessment. For regular maintenance and spares, section 194C applies. However, if technical or professional engineering services are provided, section 194J is the relevant section, with a TDS rate of 10% applicable when the service provider is an individual.
29 April 2022
Dear Experts, Greating of the day! In which section TDS to be deducted on assessment of chimney foundation, 194J or 194C on Rs. 80,000/- & what is the rate of TDS if service provider is individual ( as per PAN provided)
29 April 2022
Regular maintenance contracts or AMC, including the supply of spares, will be covered under section 194C. Where technical services are rendered, then provisions of section 194J will apply, and TDS to be deducted.