TDS under 194C

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Anil Kumar Meena (Querist)
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31 March 2009 Hi,
i have some practical issue on tds on contact.
one of my client having a Computer hardwer services businesses . he had taken a AMC or computer maintainance of his client worth Rs 25000 quaterly . during Amc Period he sale som computer parts to the his client also. my client, client deducting a TDs on that as per sec -194C.
is it right ?
Give reason please
Thanks And Regards
Anil Meena

CA LOKESH KASAT, FCA, M.Com

CA LOKESH KASAT, FCA, M.Com (Expert)
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31 March 2009 If it is a clause of contract then only it is right, i.e. if You are billing sepratley for these part No TDS on these items u/s 194C.

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CA Devanshi Gandhi (Ajani)

CA Devanshi Gandhi (Ajani) (Expert)
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31 March 2009 yes he is required to deduct tds even if it is not covered by the contract

Anil Kumar Meena

Anil Kumar Meena (Querist)
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31 March 2009 hi,

TDs is apllicable to the AMC amount or Selling Amount.
or both..

Can u give some light on that /

PLEASE

Deepak Goel

Deepak Goel (Expert)
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31 March 2009 TDS is to be deduct u/s 194C on Gross amount but if you have raised saperate bill for spare parts of computer then you are not liable to deduct TDS on this amount.

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Raj

Raj (Expert)
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01 April 2009 It depends on contract or purchare order , if it is including same in one contract then sec.194C will attract on gross billing including hardware also

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Azmathullah Khan

Azmathullah Khan (Expert)
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02 April 2009 TDS should not be deducted on extra Purchase if he raised the seperate sale invoice.
TDS should be deducted only on AMC contract, which may include with spare or without spare.

He is not right

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