repairs=professional service?

TDS / TCS 584 views 3 replies

Our company deals with mining services.The earth moving equipment ,we use for performing services is given for repairs.This repairs are usual.Some components need repair regularly.so whether the payment made for the aforesaid repairs  comes under TDS for proffessional services(engineering)  and attracts TDS?

Replies (3)

As per my opinion it is come under 194 C TDS on Contract.

But u have to check out the type of service (i.e. repairing ) with definition of profession given in Income tax act.

I think in this case,Sec 194 C applies.There is nothing in above case that attracts Professional service. 

194 C applies.


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