TDS on repair & maintenance

CA Devender Chauhan (Group Financial Accountant)   (1526 Points)

07 May 2011  

Circular : No. 715, dated 8-8-1995

Routine, normal maintenance contracts which includes supply of spares will be covered under section 194C. However, where technical services are rendered, the provision of section 194J will apply in regard to tax deduction at source.


As per the above notification wheather we should deduct tds on spares also?

Plz also tell what is the meaning of technical services in this regard?