Is income tax tds applicable for preventive maintenance of UPS ?

Is income tax tds applicable for preventive maintenance of UPS ?
Replies (3)
Quick Summary
This discussion clarifies whether income tax TDS is applicable to the preventive maintenance of a UPS. The consensus is that TDS will apply if the maintenance is covered under a periodical contract. This distinction is important for businesses to correctly manage their tax obligations.

Yes, if it's under any periodical contract.

Thank you sir

You are welcome.            

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