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Tds on installation charges

20 January 2019

Purchased machinery for Rs. 131000 such as Rs. 100000 for machine and 31000 for installation charges in single bill.
on what amt Tds should be deduct
ed on total amount or only on 31000?

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5 Replies

Aashish Bansal (Article) (698 Points)
Replied 20 January 2019

TDS should be applicable on 31000 as remaining amount represents purchase price

Sanjiv Rajpoot (3430 Points)
Replied 20 January 2019

tda deducted on 31000

shiv shankar rawat student CMA (Manager) (263 Points)
Replied 21 January 2019

As query raised by Mr. Gurtej singh, TDS will be deducted on Rs 131000/-

Aashish Bansal (Article) (698 Points)
Replied 21 January 2019

I think that should be the case if single amount is charged for entire work.. in that case we can consider it as work contract.. but here separate amount is charged for both machine and installation

shiva (Qualified chartered Accountant) (21 Points)
Replied 22 January 2019

If they are separate bills then onlyon installation.. You have to deduct the tds.. If both are in same bill then you have to deduct tds on entire 1.31lacs