TDS ON RENT

will the electricity charges and generator charges paid to owner for use, be liable for 194 I or 194 C.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Replies (20)
yes
If you pay electricity charges as actually incurred to your office means you are indirectly paying to government. So TDS wont attract on electricity charges. But If you pay generator charges to owner means that will attract TDS. This is my view.... please wait for the others reply (to take expert opinion) on this.
Electricity charges will not attract TDS. But using hired generator will attract TDS. The section depends upon the agreement. If we have hired generator for a specific period, then it is 194I. If it is for your indefinite use, then it is 194C.
Mr M Sriram is correct
It will be u/s. 194C
A small addendum. Electricity charges will escape only if they are as per bill raised by the electricity board otherwise (If it is collected at some flat rate etc.,) they will also be liable for TDS. If generator charges are paid on equipment renting it is 194I otherwise it is 194C
No

GENERATOR RENT , IT WILL BE COME U/S SEC 94C & PLS GIVE UR VIEW FOR THIS..........

whether water charge paid to lesee at some flat rate liable for TDS u/s 194I

what is the percentage of generator on rent

what is the rate of tds on rent of generator

Company paid rent 8500 and electricity 3200  per month to Building owner.  And electricity bill paid by owner. 

Its rent with electricity amount  will be TDS dedectable ? or only rent .

If yes then rate ?

Mr. S.Srinivasaraghavan's answer is correct.

TDS WILL NOT ATTRACE U/S 194C AS THERE IS NO CONTRACT AS SUCH BETWEEN THE OWNER & TENANT.IT IS JUST AN INTERNAL ARRANGEENT BETWEEN THE OWNER & TENANT TOWARDS PAYMENT OF ELECTRICITY CHARGES. IF A PAYMENT OF ELECTRICITY BILL BY TENANT DIRECTLY COULD NOT ATTRACT TDS THEN IN MY VIEW EVEN A PAYMENT TO OWNER WILL NOT  ATTRACT TDS.  THE OWNER IS NOT RENDERING ANY SERVICE LIKE ADVERTISING AGENCY,CATERING ETC.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
ARTICLESHIP 07 September 2026
CA Articles

Kothari Jain Patil & Chartered Accountants

Pune

CA Inter

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details