TDS on payment to Electricity Board

Whether TDS is applicable on payment of
1. Electricity city charges
2. Other Charges (Ex. Pole shifting charges)
exceeding the specified limit to electricity board?
Replies (9)
Quick Summary
TDS is generally not applicable on payments made to electricity boards for electricity consumption as it is a utility service. However, certain �other charges� like pole shifting or infrastructure work may attract TDS under Section 194C if treated as contractual work, depending on facts and threshold limits.

No TDS is not applicable on payments to the electricity board against electricity charges
Any source for this?
And what about TDS on payment of other charges?
TDS u/s 194Q is applicable when your turnover exceeds RS. 10 cr and your purchase value of goods exceeds RS. 50L from single seller. TDS on electricity is applicable when payment made exceeding the above limit u/s 194Q @ 0.1%
For other charges u/s 194C @ 2% if value exceeds Rs30000 in single bill or RS 100000 aggregate in year
Tds on payment to electricity board NO
OTHER CHARGES NO
Why No TDS on other charges? Could you provide any reference for the same.
Tds is not applicable for utility payments.
Sec 194c does not provide such deductions.
I was asking about "other charges" only. Btw Thank you. I have got my answer.
Other charges are included in the bill so it's a composite one. what is your logic in justifying in charging tds on other charges.
The other charges I was asking about (Eg. Pole Shifting Charges) in my original query is different from electricity bill. It is demanded by way of a Demand Note

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