Which amount tds deduct


This query is : Resolved 

(Querist)
09 April 2008 Hi,
we are paying rent office - Rs.19000pm and maintenance charges Rs.5000pm.
We are paying seperate cheque for rent and maintenance charges.

i want to know whether TDS on Rent is applicable on Rs.19000 or Rs.24000 (19000+5000)

thanks

09 April 2008 Hi, You have to Deduct the TDS on Rent u/s 194J, on Rs. 19000/- and on maintenance charges u/s 194C on Rs. 5000/-

09 April 2008 If both the payments are made to the owner of the place,the TDS should be on the composite amount.

Sunil Dhiwa (Expert)
10 April 2008 Dear For Better Side U deduct TDS on Full Amount either on Rent or Part on Rent or Part on Contract


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