Tds on xerox m/c hired
This query is : Resolved
03 January 2013
Dear Sir
Please confirm whether TDS Needs to recover on Photocopy charges
Please confirm whether TDS Needs to recover on Photocopy charges
03 January 2013
The Photo copier is being rund under different types of contract.
If the rent is paid on the machine and the machine is operated by you, then it will fall under leasing of office equipment and liable to tax u/s 194 I as rent.
If the operator is also provided with the machine and you avail the services then it would partake the nature of contract for works. The position would not change irespective of whether the paper is supplied by you or the service provder. And in such cases the TDS would be u/s 194C.
If the rent is paid on the machine and the machine is operated by you, then it will fall under leasing of office equipment and liable to tax u/s 194 I as rent.
If the operator is also provided with the machine and you avail the services then it would partake the nature of contract for works. The position would not change irespective of whether the paper is supplied by you or the service provder. And in such cases the TDS would be u/s 194C.
Message likes :
3 times
03 January 2013
Yes, TDS U/s 194I is applicable if xerox machine is hired from the vendor for rent.
However, TDS u/s 194C is applicable on photocopy charges which is covered under work contract for maintenance of xerox machine.
In your case, both TDS u/s 194I and 194C are applicable.
Section 194J for hiring of xerox machine and section 194C for maintenance of xerox machine for which the vendor charging monthly photo copy charges.
However, TDS u/s 194C is applicable on photocopy charges which is covered under work contract for maintenance of xerox machine.
In your case, both TDS u/s 194I and 194C are applicable.
Section 194J for hiring of xerox machine and section 194C for maintenance of xerox machine for which the vendor charging monthly photo copy charges.
Message likes :
2 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Difference between Date of Payment and Date of Deduction?
- ITDS U/S.194T of Firm
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- Unregistered suppliers utility
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- EXPORT COMMERCIAL INVOICE HSN CODE
- URGENT-Eligible leaves being shown as 24 days for 3 years Articleship instead of 156 days in 108
- ADDITION OF CHALLAN IN TDS RETURN FORM 140
- Cash balance limit and property purchases limit
- Non-Compliance documents have not been submitted by the contractors debited
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
