Tds on VEHICLE MAINTENANCE CHARGES

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Whether tds u/s 194C is applicable to service charges paid for servicing of car in case of corporate assessee..??
kindly clarify.
Replies (1)

Routine, normal maintenance contracts which includes supply of spares are covered under section 194C.

However, where technical services are rendered, the provision of section 194J will apply in regard to tax deduction at source.

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