TDS of AMCs

I would like to know TDS applicability of Annual Maintenance Contract in following case

  1. AMC for Industrial Boilers: Say an industrial boiler is installed by Thermax ltd, and for which they themselves provide AMC to their customers. Now whether this AMC (by name) would be covered under 194C or 194J. It sounds like a contract (contractor and thus 194C) but these AMC service is provided by Engineers, who visit site and then give a service report of operational functioning of boilers. It is a professional service. So it should come under 194J
  2. Simialr is the case with Lifts. Say a lift is installed by OTIS elevators or Thyssenkrup or KONE elevators. Would the same cum under 194C or 104J?

Pls provide your inputs.

Replies (1)

Dear Subir,

I would say TDS will be attracted u/s 194C only.

Lets see what other says.........:)

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details