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Annual software maintenance

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Under which section TDS need to deduct? Is it under 194C or 194J?

Replies (7)

94C

it shud be 194J ad software maintenance requires special skills . circular 175 states that contract involving rendering of technical services will require TDS under 194J
Originally posted by : Giridhar S Karandikar
it shud be 194J ad software maintenance requires special skills . circular 175 states that contract involving rendering of technical services will require TDS under 194J

Thank you sir. Can you share the circular please?

https://incometaxindia.gov.in/Communications/Circular/910110000000000611.htm

In Routine, normal maintenance contracts which include supply of spares will be liable to TDS u/s. 194C. however, where technical services are rendered, TDS will be u/s. 194J

 

yes that's right

194 J will be good 


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