Maintenance of Commercial Property

Sir,

our office situated in commercial building & office premise is owned by company. Company pay monthly maintenance charges to the society.
whether monthly maitenance charges paid by the company attract TDS ?
In my opinion it is a member contribution to society maintenance & hence it does attract tds provisions.

Please clarify on it.
Replies (2)
Quick Summary
This discussion explores whether TDS (Tax Deducted at Source) is applicable to monthly maintenance charges paid by a company for its office in a commercial building. The core question revolves around the concept of mutuality and whether these payments are considered member contributions that attract TDS provisions. The consensus suggests that TDS is generally not applicable due to the principle of mutuality.

It doesn't attract TDS because of Concept of Mutuality
No TDS is not applicable

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