Tds on purchase of spare parts for vehicles

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This query is : Resolved

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TDS applies under section 194C on vehicle repair and maintenance. If spare parts and labor are billed separately, TDS is only on repair charges. If billed together, TDS is deducted on the total amount.

Tapash Kumar Biswas

Tapash Kumar Biswas (Querist)
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12 December 2016 Our vehicles (4 wheeler) are used for providing services to Banks in PAN India. Generally the vehicles r required to change spare parts for maintenance purpose. Is TDS are deductible from the bill of vendors who r engaged to repair the vehicles. Pls advice.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 December 2016 TDS applicable u/s 192c in respect of payment for repair of vehicle including spares.

CA Suresh Jain

CA Suresh Jain (Expert)
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12 December 2016 If billing by the Vendor is billing separately for spare and repair charges, then TDS is deductible only on repairing charges.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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12 December 2016 Section 194C will be attracted. Ask vendor to submit separate bill for spares. Then TDS will be deducted only on Maintenance Charges. No TDS on bill of spares. If consolidated bill is given then TDS to be deducted on total amount.

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