TDS on repairs

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

 

Replies (6)

yes TDS will deduct into Section 194I for Professional service

Dear Pawan,

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

Agree with Mr.Amir...

194 C...

yes it will conver u/s. 194C

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.
 

 
 
 
   

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