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TDS on Spares

This query is : Resolved 

08 February 2024 Dear Experts,
1 A company has purchased the vehicle,which has the approx taxable value of Rs 45.00 laks.and the company pays the TCS @ %
2 After the some period, the same vehicle has undergone for the periodical maintenance service to the same dealer.
3 Now the query is
4 Whether the company has the obligation to deduct the TDS u/s 194Q towards the spare parts, which are to be replaced?
5 Since the vehicle purchased amount to be added to calculate the Rs 50.00 Lakhs threshold limit

08 February 2024 TCS already deducted for vehicle purchase so it should not be considered again for 194q.


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