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.
chetan soni
(Expert)
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 ???
CA PARAS BAFNA
(Expert)
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"
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
- Due date for filing return for the partner in partnership subjected to Tax Audit
- Query on effect of registration of property
- GST on reimbursement of expenses
- Visiting card purchase
- Wrong CMPo8 file
- Goodwill transfer of deceased father’s firm – ICAI applying a 27.04.2026 cut-off to the 3 year limit
- Number of years as per AS amortisation of Goodwill
- Whether output tax is taken credit by purchaser
- Equity Share Sale and Purchase
- Additional trade name
- Foriegn assets disclosure
- Classification of income of P Ltd company as business or profession
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Need to correct "Whether it is last installment " response in Form 26 QB
- " Income from House Property " in joint names of co-owners
- REGARDING TDS RETURN OF FORM 27Q
- Notice under e-Verification Scheme
- GST demand notice for ITC reversal against exempted supply.
- RCM ON SECURITY CHARGES FROM INDIVIDUALS
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
