What is the tds rate of HOSTING AND INFORMATION TECHNOLOGY (IT) INFRASTRUCTURE PROVISIONING SERVICES(998315).
Is this service covered under 194J under technical service and tds rate- 2%?
Menu
Hosting and information technology provisioning services
Replies (1)
Hey Sakshi!
Regarding TDS on Hosting and IT Infrastructure Provisioning Services (SAC 998315):
-
These services generally fall under the category of technical services.
-
As per Section 194J of the Income Tax Act, TDS on fees for technical services is deducted at 2%.
-
So yes, TDS @ 2% under Section 194J applies to Hosting and IT Infrastructure Provisioning Services.
Just ensure the payment is towards professional/technical services and not towards sale of goods or other categories.
Recent Topics :
- Is GST registration mandatory in this case
- Buying a residential flat in Goa: should my wife b
- Income tax filling
- Applicability of RCM in the case of import of serv
- Confusion in gst registration for service category
- Itc claimed from return defaulters
- Gst input credit
- CAN PARTNERSHIP FIRM SIGN SERVICE AGGREMENT WITH A
- E-waybill
- Sell of CAFC books
Related Topics :
CAclubindia
