TDS ON MACHINE REPAIR CHARGES

Dear Sir,

We have repaired the machines ,Taxable value :52,438/-  (Parts Cost :43,438/-   Service cost :9,000). For above repair cost tds applicable or not, If applicable TDS, Which amount I should Deduct TDS ,Taxable Value or Service cost .

Please mention the TDS Section.

Replies (1)
TDS to be deducted only on service charges not applicable for the cost of machinery parts.
If the service is normal then 194c is applicable
If the service requires any professional service then 194 j is applicable.

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