TDS ON CAR REPAIRING EXP.

TDS 9357 views 11 replies

I am working in Construction company. Is it compulsary to deduct TDS on Vehicle & car reapiring exp. Plz. tell me any one know. We are paying rickshaw rent & jeep hiring charges so which  type of TDS deduct? 194-I or 194-C. We are paying for computer repairing exp. Is  Tds applicable on computer repairing exp.??

Replies (11)

On car repairing expenses you dont need to deduct TDS.

 

Secondly, How is it possible to deduct Tds in case of rickshaw rent .................I need more specific details to answer this question.


Thirdly, Jeep Hiring -  if the Person is Providing you with his PAN no. then no TDS is required to be deducted otherwise straight 20% TDS is to be deducted.

regards,

Rahul

Please consult respected experts. These are only my personal opinion.

In the first case tds is applicable on vehicle repair and maint. if labour included in bill ( if exceed limit) and if labour is not included means labour bill seperate issued then tds applicable if labour amount exceeds limit . It comes under 194-C.


In the second case if transporter has PAN then it  must not deduct tds but if transporter has no PAN, 20% TDS will be charged.It comes under 194-C.

If you hire Jeep on lease then it comes in 194-I and without lease it comes in 194-C.

there is no tds applicable on computer repair and maint.

Agree with Shailendra.

why tds is not applicable on computer repairing expense? there may b labour included in bill which may exceed the limits during the year as similar to car repairing expense... 

yes, may be, then tds will be applicable u/s 194C

Our company using rickshaw in Jharkhand as using like jeep on rent. Is TDS applicable or not. We are deductiing as per 194-I. Is it right or not?
 

You mean to say auto rickshaw. If yes,then if you are taking auto rickshaw from any company, agent on lease/agreement, it comes under section 194-I otherwise it comes under section 194-C

 i am Agree with Shailendra ji

Dear All,

194 I is meant for rent. In the above cases all are contract basis only. So, section 194 C will be applicable.Hiring rickshaws are not coming under rent. Keep in mind that the aggregate amount exceeds Rs.75,000/- p.a then only you have to deduct the tax.

regards

Is the TDS depend on Total Bill value or service amount value, like if I paid Rs. 120000/- for repairing charges out of them 98000/- for material or Rs. 22000/- for labour charges and this is only work i have did or to do with the agency is TDS applicable on thisor not? please clear

 


CCI Pro

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