Wether TDS will be deducted (under which section) on purchase & installation of fire fighting equipment ? On what value TDS will be deducted as bifurcation of total amount is not given for equipment & for installation charges on a single bill.
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Quick Summary
This discussion clarifies whether Tax Deducted at Source (TDS) applies to the purchase and installation of fire fighting equipment. TDS is generally applicable only to the installation charges, falling under Section 194C, not the equipment's purchase price. If an invoice clearly segregates equipment costs from installation fees, TDS should only be deducted on the latter. If no such bifurcation is provided, TDS is not typically required.
You need to deduct TDS u/s 194C on the service portion only i.e. installation charges. If it is not mentioned specifically on the invoice then you are not required to deduct any TDS.
Fire extinguisher purchased and they segregated the installation charges in the same invoice but they mentioned the HSN code service code hsn that time I have to deduct the tds for the installation amount or deduct for the entire amount please clarify
If segregation of asset purchase expenses and installation expenses are visible on the face of the invoice even though under same HSN, TDS to be deducted only on the installation amount.
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