LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

TDS on AMC

Tanu Arora (Article) (30 Points)

26 July 2010

Whether TDS on AMC for technical services is to deducted u/s 194 C or 194 J?

Reply
Follow
Share

15 Replies

DT Fundas - Tarun rustagi ( Author) (1150 Points)
Replied 26 July 2010

dear tanu

if the contract is for repairs or some other work then it is covered under section 194C but if there is specific technical services then it is covered under sec. 194J. normally amc is covered by 194C

N KRISHNA CHAITANYA (CA Student) (101 Points)
Replied 26 July 2010

As per your information you told i.e. AMC automatically it will fallen in 194C only.

Manoj BG (Tax Professional and in Service) (1795 Points)
Replied 26 July 2010

Covered by Sec 194C..

Regards,

Manoj

puneet khurana (finance) (75 Points)
Replied 26 July 2010

amc is generally covered under 194 C

Prasad P (Chartered Accountant) (117 Points)
Replied 27 July 2010

AMC is primafacie falling under 194 C but, the nature of work also must be looked into.

Puneet Mantri (CA Final student) (534 Points)
Replied 27 July 2010

its 194J for technical services and 194C for others

Shudhanshu Agrawal (Business) (2570 Points)
Replied 27 July 2010

Whenever you ask any query then please give full information of the case because a single point may change the applicability of the relevant section. In this case please provide details on what kind of technical services you are talking about.

Sagar Sharma (CA Final Fianance Executive) (111 Points)
Replied 27 July 2010

Generally AMC is Covered under Sec 194C

Mukund Patel (Student) (477 Points)
Replied 27 July 2010

Generally Annual maintenanc charge is covered under Section 194C because it is maintenace, and if there is any specific technical services than it is covered under Section 194J.

RADHIKA JALAN (agarwal) (1521 Points)
Replied 27 July 2010

u/s 194c........

Balaji (Accountant) (24 Points)
Replied 27 July 2010

Hi This is Balaji from Chennai

Whether WCT is applicable for AMC ,because i am received AMC Payment from Client after deducting WCT .This is applicable

Thanks and regards

D.Balaji

(Guest)

Originally posted by : RADHIKA JALAN
	u/s 194c........

i think radha is right

muthuramk10 (Chartered Accountant) (22 Points)
Replied 27 July 2010

Hi Tanu

The application of sections under the Income Tax Act has to be seen in deep on the content of the issue and the parties to the contract. Just having words AMC can not decide the application of sections. Normally it means Annual Maintenace Contract. In such case you analyze in this way:-

i. parties for AMC - Individual (HUF) or company ii. their residential status iii. domestic or foreign iv.contents - only service or service with supply of spares or only for technical service or with all and you have judge the AMC for business purpose or for personal purpose.

then you can see the section which can be covered and how it can be treated.