TDS Doubt?

This discussion clarifies whether TDS (Tax Deducted at Source) applies to repair and maintenance charges. It specifically addresses Section 194C of the Income Tax Act, which covers payments for contract labour and AMC services. The key points discussed are the thresholds for TDS applicability: a single bill of ₹30,000 or an annual aggregate of ₹1,00,000, with TDS rates of 1% or 2% depending on the deductee.