TDS Applicability

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Firm providing hydrolic system repairing service (SAC Code 9987).

is there TDS on contractor 194C applicable?
Replies (3)
i think this case will be covered under technical services u/s 194J

Hydraulic system repairs would be precisely covered u/s 194J because it involves technicality involved. Hence, 10% shall be deducted provided payments made to a resident exceeds 30,000 in the relevant financial year. 

thank you


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