Hire charges

Genarator comes under the category of Plant & Machinery. Renting of generator falls under section194-I i.e., two per cent for the use of any machinery or plant or equipment.

TDS on Hire charges for Vehicles needs needs to be done unders 194C i.e., as contractors. 194-I is not applicable for renting of vehicles.

does tax need to be deducted for maintenance charges also??

Tax is required to be decucted in case of AMC under 194c