TDS ON AMC

TDS / TCS 7860 views 18 replies
IS Annual maintenance charges paid to any person is liable for TDS
Replies (18)
Yes, Under 194J to be deducted the TDS
Yes it is attracts TDS provisions.
If its related technical services then section 194 J and for others services 194C is applicable.
Priyanka ur absolutely right
It attracts 194 C .
It attracts 194 C .
I absolutely agree with Priyanka' s contention.
Dear Friends, AMC paid for the maintanence of office computer. Does it attract TDS under Section 194C or 194J?? Please clarify!!
AMC paid for maintenance of office computer is a techinical service. hence it comes under section 194J

will office building maintenance attracts tds. U/S which section & what is the percentage.

gbhndg

what is percentage of tds on amc ?

is there any  lower limt exemption on amc to pay tds ?

 

If the AMC is related to any technical support or similar to that, then it constitutes contract u/s.194J. If it is routine AMC occuring in the normal course of business, then it is 194C. The demarcation between the two lies in the perception with which we approach.

agreed with M. Sriram. refer circular no 715 dtd 8 aug 1995


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