Tds on amc

Under section 194C, a liability is cast on any person responsible for paying any sum to any resident for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between him and—

  (a)  the Central Government or any State Government; or

  (b)  any local authority; or

  (c)  any corporation established by or under a Central, State or Provincial Act ; or

  (d)  any company ; or

  (e)  any co-operative society, or

to deduct an amount equal to two per cent of such sum as income-tax on income comprised therein.Under section 194C, a liability is cast on any person responsible for paying any sum to any resident for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between him and—

  (a)  the Central Government or any State Government; or

  (b)  any local authority; or

  (c)  any corporation established by or under a Central, State or Provincial Act ; or

  (d)  any company ; or

  (e)  any co-operative society, or

to deduct an amount equal to two per cent of such sum as income-tax on income comprised therein.

***** So, since the AMC of Computers is a Professional Work, Hence the TDS should be made u/s 194J.

Regards

HI SUNIL AS PER MY KNOWLEDGE ANNUAL MAINTENANCE OF COMRUTERS IS A CONTRACT.AND ITS NOT A TECHNICAL SERVICE.TECHNICAL SERVICE MEANS RENDERING OF ANY MANAGERIAL,TECHNICAL OR CONSULTANCY SERVICES.SO YOU HAVE TO PROVIDE TDS UNDER 194C