Plese answer my Query

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jignesh l bhatia

84 Points Posted on 05 August 2010

At one of my client place who is a Car Dealer 'they have rented premises which is owned my MR. X,the client is liable for TDS on rent.My client deducts TDS for the Rent so provided ;Also the same Landlord provides additional services of House Keeping ,alongwith the rented premises.The other Services include Repairing Services of Machines as well fitting & installation of Machines to the Client.

Now my Question is the Other Services so Provided will be covered under which Section for TDS ?Is this be covered under Professional Services or Contract?

Please answer my Query.

Replies (11)

Shan Antony

Industrial Trainee

272 Points Posted on 05 August 2010

I think it will be covered u/s 194J. Not sure though........

Aditya Maheshwari

CA in Practice

31210 Points Posted on 05 August 2010

Maintenance contracts - Routine maintenance contracts including supply of spares would be covered under section 194C. However, where technical services are rendered, the provisions of section 194J will apply in regard to tax deduction at source—Circular : No. 715, dated 8-8-1995.

SHWETA GERA

Financial Services

964 Points Posted on 05 August 2010

ITS BETTER TO POST UR QUERY UNDER EXPERT SECTION TO GET EARLY RESPONSE

tanuj sharma

CA-PCC

52 Points Posted on 06 August 2010

first one is in u/s194C and another one is in194J technical services

shyam sundar

Article Assisstant

176 Points Posted on 06 August 2010

service rendered for house keeping cannot be treated as professional or technical services, thus it will be treated as works contract u/s 194 C..

navya

CA PCC

32 Points Posted on 06 August 2010

I appeared for pcc exams in this may and i was not able to clear my 2nd grp

i got 38 in information technology

can u pls suggest me how to get prepared for that subject

Manoj BG

Tax Professional and in Service

1637 Points Posted on 06 August 2010

DEAR ALL,

NATURE OF SERVICE IS MOST IMPORTANT FOR DETERMINING WHETHER IT IS COVERED BY SEC 194C OR 194J. IF THE NATURE OF SERVICE IS OF THE ROUTING MAITENANCE CONTRACT, IT SHOULD BE COVERED BY THE SEC 194C.

IF THE NATURE OF SERVICE IS NON RECURRING IN NATURE AND OTHER THAN MAINTENANCE CONTRACT, IT WOULD BE COVERED BY SEC 194J AND CHARGEABLE @ 10%.

SOMETIMES, CONTRACT MAY CONSIST OF BOTH SERVICE I.E. ROUTINE MAINTENANCE SERVICE (RMS) AND SPECIFIC TECHNICAL SERVICE (STS) CONTRACT. IN THAT CASE, IF THE SEPERATE CHARGES HAS BEEN SEPCIFIED FOR SERVICES, THEN RMS CHARGEABLE TO 194C AND STS CHARGEABLE TO 194J. IF NO SEGREGATION GIVEN, THE MOST DOMINANT FACTOR OF SERVICE SHOULD BE CONSIDERED IMPORTANT TO DETERMINE WHETHER CHARGEABLE TO 194C OR 194J.

REGARDS,

MANOJ

Guest

Posted on 06 August 2010

Originally posted by : Aditya Maheshwari
	Maintenance contracts - Routine maintenance contracts including supply of spares would be covered under section 194C. However, where technical services are rendered, the provisions of section 194J will apply in regard to tax deduction at source—Circular : No. 715, dated 8-8-1995.

Nayana

Service

51 Points Posted on 14 October 2010

We have recd Show cause notice from IT Dept against show cause for default u/s 201(1) / 206C(7). In this notice they are charged short deduction chgs and interest. but we dont revise our return. can u suggest us how to calculate short deduction by Income tax dept.

keerthi

office assistant

32 Points Posted on 20 July 2011

I HAVE TO REVISE RECTIFICATION ORDER U/S 154 (CPC REFERENCE NO. : CPC/0910/T4/1101524694 DATED 19.05.2011 AY : 2009-10). WHILE I TRYING TO REVISE, I AM GETTING ERROR REPLY THAT " INPUT FIGURES ARE NOT MATCHING" BUT I CHECKED THOROUGHLY ALL THE FIGURES GIVEN BY ME ARE CORRECT. HOW TO GO FURTHER. PLEASE HELP ME.....

My email. ID is : akshi753 @ gmail.com