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Prasanna (Articled Assistant)     19 September 2011

TDS on building maintenance


One of our client being a tenant in commercial complex paying building maintenance of13,000/- per month to the building owners association. The rent agreement with land lord provides that tenant has to bear the maintenance expenses on his own in addition to the rent. The tenant is not the member of association and landlord is its member.

Querry: Whether TDS is applicable u/s 194C for the maintenance paid to the association?

 4 Replies


Prakash (Chartered Accountant)     19 September 2011

Yes it is applicable, though tenant is not a member, ultimately its the tenant who pay for this

As per the Retal agreement Tenant has to bare the Maintenance Exp, so deduct TDS either 1% or 2% (For Corporates)

1 Like

valji (Accounts manager-MBA)     19 September 2011

agreee with prakash


CA ADITYA SHARMA (CA IN PRACTICE )     19 September 2011

AGREE WITH ABOVE                                      


sivakumar (Asst Manager - F&A)     22 September 2011

Any one can clarify my doubt .Is  The building maintenace comes to under Rent or Contract ( 194 I or  194 J). I think it goes to under Rent

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