Tds on building maintenance charges to owners association

To attract the provision of section 194C, the criteria specified for 'Work' in hte section is to be satisfied.  According to sub-section 7(iv), the term work shall incllude the following:

(iv)   “work” shall include—

        (a)   advertising;

        (b)   broadcasting and telecasting including production of programmes for such broadcasting or telecasting;

        (c)   carriage of goods or passengers by any mode of transport other than by railways;

        (d)   catering;

        (e)   manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer,

                      but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.]

As specified, the term work does not includes any charges towards maintenance .  Hence I think that TDS would not bb applicable.

also the bills provided by the society should be only towards maintenance charges. If there is single Bill maintenance & rental charges, then TDS u/s 194I would be applicable.

Agreee.. no need to deduct tds under 194 C  :)

WE ARE PVT. LTD FIRM . 

We have paid building maintenance to welfare association 

Is there any TDS to be deducted while paying  the maintenance charges to the Welfare Association?