Whether tds u/s 194C is applicable to service charges paid for servicing of car in case of corporate assessee..??
kindly clarify.
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.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
View Details
CAclubindia
