Sir,
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?
TDS on building maintenance
Prasanna (Articled Assistant) (119 Points)
19 September 2011
CAclubindia
