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TDS ON CAR REPAIRING EXP.

vishal patel (jr. officer) (63 Points)

02 November 2010

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.??

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11 Replies

Rahul Agarwal (Future CA) (217 Points)
Replied 02 November 2010

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.

1 Like

shailendra (Accounts Executive ) (128 Points)
Replied 02 November 2010

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.

1 Like

shailendra (Accounts Executive ) (128 Points)
Replied 02 November 2010

there is no tds applicable on computer repair and maint.

RAMA KRISHNA (Sr.Executive - Accts & Preparing for IPCC) (670 Points)
Replied 02 November 2010

Agree with Shailendra.

ANKSS (CA) (151 Points)
Replied 03 November 2010

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...

1 Like

shailendra (Accounts Executive ) (128 Points)
Replied 03 November 2010

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

1 Like

vishal patel (jr. officer) (63 Points)
Replied 03 November 2010

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?

shailendra (Accounts Executive ) (128 Points)
Replied 04 November 2010

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

1 Like

AMIT KUMAR SHARMA (ACCOUNTS EXECUTIVE) (27 Points)
Replied 02 December 2010

i am Agree with Shailendra ji

1 Like

kanagaraj (CHARTERED ACCOUNTANT) (793 Points)
Replied 02 December 2010

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

Naresh Kumar (Sr. Account Executive) (23 Points)
Replied 11 January 2017

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