TdS on AMC and Repairs

This discussion clarifies TDS (Tax Deducted at Source) obligations for Annual Maintenance Contracts (AMC) and repair services. It explains that TDS should be deducted on the AMC payment of Rs. 40,000 made in November 2020, as the bill was raised in March 2020. However, TDS is not required on the subsequent repair payment of Rs. 15,500 because it falls below the threshold limits specified under Section 194C for daily and aggregate annual payments.