Taxation

Hi All,

This is with regard to deduction of TDS on rent ( exp pertains to rental charges for generator set).

The vendor bill (status of vendor is individual) has monthly rental of Rs.13,500 & Generator operating charges of Rs.3,000 ( these two amounts are fixed as per the contract with the vendor).

Is TDS @ 2% deductible u/s 194I on Rs.13500 and 1% u/s 194C on Rs 3000 (operating charges); or

2% u/s 194I on Rs.16500 (13500+3000).

Kindly help me clarify this.

 

Replies (2)

You will have to explain the nature of rental charges of generator and generator operating charges. If the generator operating charges of Rs. 3,000 involves providing a manpower or personnel who will operate the generator for you, then it will be 194C, otherwise it will be 194I.

TDS should be deducted u/s 94I.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details