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TDS 194Q on Electricity
TDS applicable on Electricity expenses.
Replies (16)
Quick Summary
Electricity is not a good . So 194Q is not applicable
The logic electricity is not a good is not correct.
Tds on electricity is not applicable.
Tds on electricity is not applicable.
194Q is on sale of goods only ..First read what is 194Q
You hv missed two points
1. sec 194q is applicable on purchase of goods in a financial year more than 50 lacs @ 0.1%, the querist has not mentioned the threshold limit and electricity is an utility payment. So you are mistaken.
1. sec 194q is applicable on purchase of goods in a financial year more than 50 lacs @ 0.1%, the querist has not mentioned the threshold limit and electricity is an utility payment. So you are mistaken.
Check my first answer .You have misunderstood and roaming around GST instead of Tds
Check my first answer . do not roam around gst.
Understand the section first ..194Q is not applicable on Electricity Expenses
But we deduct TDS as per instruction by Electricity company they mention on bill deduct TDS section 194Q 0.1%
If both are agreed and is part of audit query then support it with caseslaws
You should not deduct tds on electricity.
One must support it with judgements of DTL
If Electricity Supply by Private Company than TDS applicable under section 194-q other wise note please read Government clarifications in month of Nov 2021
Go by court judgements
Can you please share Judgement reference number
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