Go AD-Free with CAclubindia PRO for Rs 167/Month Only. Subscribe Now!

TDS on repairs

TDS 998 views 6 replies

Pavan

Manager

80 Points Joined June 2009

Whether TDS is required to be deducted on payments made towards repair of a vehicle. If yes under which section?

Replies (6)

Pankaj Arora

Learner

3134 Points Joined September 2009

yes TDS will deduct into Section 194I for Professional service

Amir

Learner

4016 Points Joined December 2009

Dear Pawan,

TDS will be deducted u/s 194 C i:e Contractors.

C.Balaji

Learner

1867 Points Joined October 2008

Agree with Mr.Amir...

194 C...

Ameet

1678 Points Joined June 2007

yes it will conver u/s. 194C

llllVICTORllll

Internal Auditor

511 Points Joined May 2008

But it could also be 194J na? REpairing a vehicle(for one time and not a contract) is a technical service

I dought it cover under section 194j. since the service provides deos not cover under definition of "Professional service" or "Technical Services". As explanation provided to section 194J and such other notified section u/s. 44AA

It also to be noted that in cae payment includes labour charges as well as cost the parts and a single Job order agsint it.

But the Party issued a Bill which clearly shown the seprate calculation of labour and consumable.In that case TDS is to be deducted

Citation :- CBDT Circular 666 dated 08/10/1993, clause 5.3, reported in 204 ITR (St) 40.

But w.e.f 01/10/2009 as per post amended section 194C (3) tax need to be deducted only on the value excluding the value of material if such value is separately mentioned in the invoice.