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TDS on Fire Fighting equipment installation

27 August 2020

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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4 Replies

CA Sunil Kumar (Chartered Accountant) (4514 Points)
Replied 27 August 2020

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.

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CA Buddies (53 Points)
Replied 27 August 2020

Thank you sir

gayathri (accounts) (84 Points)
Replied 05 March 2022

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

CA Puja Sharma (Chartered Accountant) (4874 Points)
Replied 05 March 2022

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.