TDS ON REPAIRS OF BUILDING, MACHINERY

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I am paying for Repairs of machinery & building. Whether I can deduct TDS on such repairs as professional or technical services.

Replies (2)

Maintenance contracts - Routine maintenance contracts including supply of spares would be covered under section 194C. However, where technical services are rendered, the provisions of section 194J will apply in regard to tax deduction at source—Circular : No. 715, dated 8-8-1995. 

So it will depend on the type of repairs

But you will have to deduct TDS for sure. However under which section refer the above post.


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