TDS on Housekeeping Services

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Quick Summary
Housekeeping services received from a contractor are covered under Section 194C and TDS is applicable accordingly. However, if housekeeping charges are part of professional or composite services included in rent or specialized arrangement, Section 194J may apply depending on facts.

18 September 2009 If we receive the an invoice for housekeeping from contractor then under what section TDS to be applied whether 94C or 94J ? Please advice.Thanks in advance.

18 September 2009 Section 94c is applicable for house keeping from contractor.

If your house owner includes in his rental bill as additional maintenance charges then 94J is applicable.


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