tds seC 194c AND seC 194j
This query is : Resolved
08 February 2011
WHEN CAN A SEVICE BE CATEGORISE FOR sEC 194j SPECIALLY TECHNICAL SERVICES?
08 February 2011
When it is in the nature of Annual Contract Technical service will also fall u/s 194C.
Like, AMC.
Like, AMC.
08 February 2011
AMC services can also be categorized in 194C, as this includes the manpower service also.
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
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
08 February 2011
THen is it the nature of agreement which decides the charging section,EG if I have a computer AMC then bill attracts TDS U/S 194C and if There is a problem with my PC( I Don'T have AMC) and I call a person to repair its 194J ???? Secondly I have given 10 vehicals for repair and its not AMC then the bill is to attract TDS U/S 194J ???
08 February 2011
The meaning of "technical services" is the same as given in the Explanation 2 below Section 9(1)(vii).
Relevant extract from that Explanation:
[Explanation [2].—For the purposes of this clause, "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,mining or like project undertaken by the recipient which would be income of the recipientunder the head " Salaries"
Relevant extract from that Explanation:
[Explanation [2].—For the purposes of this clause, "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,mining or like project undertaken by the recipient which would be income of the recipientunder the head " Salaries"
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