TDS ON TECHNICAL SERVICES

This query is : Resolved 

09 October 2010 WHICH SERVICES ARE COVERED UNDER TECHNICAL SERVICES.

HOW TO DETERMINE TECHNICAL SERVICES WHEN MAN POWER IS SUPPLIED FOR INSTALLATION AND COMMISSIONING WORK.

09 October 2010 Technical services provided by a person based on their professional & technical qualification is coverd under sec.194J

Technical service alongwith installation & commissioning also covered under sec.194J only

09 October 2010 Technical Services



Explanation 2 to Section 9(1)(vii) defines “Fees for Technical Services” as



“Fees for technical services means any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient or consideration which would be income of the recipient chargeable under the head Salaries”

19 October 2010 The explanation to section 9 (1) (vii) excludes certain types of services from the ambit of technical services which are construction, asssmebly or mining etc. In your query the manpower supply is not covered under 194J. 194C squerly applies.


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