Tds u/s 194 i
This query is : Resolved
CA Rahul Satija
(Querist)
25 February 2013
Tds on rent is deducted inclusive of service tax or exclusive?
Tds on rent is deducted inclusive of service tax or exclusive?
CA Mahavir Shah
(Expert)
25 February 2013
TDS on rent is to be deducted exclusive of Service Tax.
CA Rahul Satija
(Querist)
25 February 2013
Sir what about the rest of sections eg 194c? is tds is liable to be deducted inclusive of service tax?
CA Mahavir Shah
(Expert)
25 February 2013
For TDS on service tax component for various sections department has given different views.
So it depends on the section under which you want to deduct TDS.
Because for Sec 194J department has issued circular that TDS should be on inclusive of Service Tax.
So it depends on the section under which you want to deduct TDS.
Because for Sec 194J department has issued circular that TDS should be on inclusive of Service Tax.
25 February 2013
As per Circular No.4/2008 dated 28.4.2008, it was clarified that TDS on rental payments would be required to be made only on the basic rental amount without including service tax. In other words, TDS should not be made on the service tax portion of the rent. However, this analogy is not applicable to TDS under other sections.
In short--
For 194I - Deduct TDS on amount excluding service tax.
For other section - Deduct TDS on amount including service tax.
In short--
For 194I - Deduct TDS on amount excluding service tax.
For other section - Deduct TDS on amount including service tax.
CA Rahul Satija
(Querist)
25 February 2013
Thnks to all
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