TDS of AMCs

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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.........:)


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