03 August 2025
Hey! For your urgent query: Is TDS applicable on Rs 34,400 paid to BESCOM for supervision charges for giving electricity connection?
Short answer: No, TDS is NOT applicable on this payment. Explanation: BESCOM is a government-owned electricity utility. The payment is a supervision/service charge related to providing an electricity connection. This is not considered a contract payment under Section 194C nor a professional/technical service under Section 194J. Generally, payments to government departments or statutory bodies for such service charges do not attract TDS. The Income Tax Department treats these charges as non-taxable for TDS deduction purposes. So, no TDS deduction required on Rs 34,400 paid to BESCOM for supervision charges.