TDs on maintenance charges and electricity charges

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prerna agarwal (Querist)

11 July 2011 My query is :
At what rate should we deduct TDS in case of maintenance charges raised by the landlord apart from the rent bill?will the rate of tds change if the maintenance charges are fixed in nature but are separately raised by t6he landlord.?Moreover , whther tds is liable to be deducted in case of electricity charges raised by the landlord.the landlord doesnot provide actual supporting of electricity bill but charges it on a fixed rate per unit.it is to be noted that the landlord doesnot charge service tax on the electricity bill.

CA KRISHNA KUMAR DARUKA

CA KRISHNA KUMAR DARUKA (Expert)

11 July 2011 TDS is to be deducted u/s 194C if the amount paid exceeds the threshold limit of this section. No TDS needs to be deducted on electricity charges.

PARAS CHHAJED

PARAS CHHAJED

(Expert)

30 September 2017 A builder has constructed a high rise building with 72 flats and for electricity supply line a transformer is set up and handed over to State Power Distribution Company Limited which in turn charged one time Supervision Charges (Rs.54800), Affording Charges( Rs.1,09,750), Strengthening Charges (Rs.7,98,600) and Stamp Charges(Rs..76,807). whether the builder shall be liable to deduct tax at source and if yes then u/s 194C or 194J. Kindly guide.

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