Tds on cctv installation
This query is : Resolved
Quick Summary
sachin bedekar
(Querist)
11 August 2014
We have to install CCTV in our company for that we are paying 30% advance through proforma invoice.In proforma invoice vendor has included material & labour job both so TDS to be deducted on whole value or on installation portion and @ under which section 94 C or 94 J
11 August 2014
TDS to be deducted on installation charges only u/s 194C subject to threshold limit.
CA UMESH DULAL
(Expert)
11 August 2014
on entire amount, for other point follow the suggestion of expert sanjay.
CA Ayush Agarwal
(Expert)
11 August 2014
Please Check Below Poins
1.We need to deduct TDS on Advance Payment.
2.Since Its amt to Works Contract as Material & Service Both Included
3. Deduct TDS u/s 194C on Total Amount Excluding Service Tax if applicable.
4. If possible, you bifurcate the amt of material & service, then on only service part TDS is applicable u/s 194J under Technical service.
Regards,
CA Ayush Agrawal
1.We need to deduct TDS on Advance Payment.
2.Since Its amt to Works Contract as Material & Service Both Included
3. Deduct TDS u/s 194C on Total Amount Excluding Service Tax if applicable.
4. If possible, you bifurcate the amt of material & service, then on only service part TDS is applicable u/s 194J under Technical service.
Regards,
CA Ayush Agrawal
Rupesh Jain
(Expert)
11 August 2014
installation charges cover under u/.s 194C you can take the separate invoice for the installation charges of camera . it is easy for you.
CA Ayush Agarwal
(Expert)
11 August 2014
Where only Service Invoice is given, in My Opinion 194J will be applicable as per explanation 2 to clause 7 subsection 1 of section 9.
But where Material+Service Invoice given, 194C applicable.
Read the following link in detail
https://www.incometaxindia.gov.in/acts/income%20tax%20act/194j.asp
But where Material+Service Invoice given, 194C applicable.
Read the following link in detail
https://www.incometaxindia.gov.in/acts/income%20tax%20act/194j.asp
11 August 2014
Here it is a simple case of CCTV purchase and installation. How can TDS be deducted on Puchase of CCTV? TDS should be deducted only on installation charges.
CA Ayush Agarwal
(Expert)
11 August 2014
Yes, tds is to be deducted only on charges not on purchase
12 August 2014
In CCTC Instalation 90% of works involve material part i.e camera, cables etc.. remaining 10% towards service charges...
Based on the invoice copy provided you have to deduct TDS. Generally vendors charge VAT on material and service tax on instalation charges ....so u need to deduct the TDS only on the service tax chargedd amount
Based on the invoice copy provided you have to deduct TDS. Generally vendors charge VAT on material and service tax on instalation charges ....so u need to deduct the TDS only on the service tax chargedd amount
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