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tds u/s 194C

Final 462 views 8 replies
If i make payment to a vendor for supply of machinery for rs 120000 and then if that same vendor also render some service to me on a later date, amount of which is rs 12000,whether tds on same be applicable u/s 194C?
Replies (8)

No. TDS would not be applicable. Since definition of work does not include purchasing machinery

WHICH SERVICES YOU ARE TAKEN FROM VENDOR????

Earlier, I purchased machinery from vendor
N now he is providing services wrt that same machinery like its quality testing,etc.

AS YOU TAKING QUALITY TESTING SERVICE FROM YOUR VENDOR AFTER INSTALLING THE MACHINARY THEN TDS IS APPLICABLE U/S 194C AS ITS NOT INCLUDED IN COST OF MACHINARY.

Dear Pratik, TDS u/s 194C is to be deducted when limit is exceeded. In this case, services amounting to RS. 12k is taken. Hence TDS deduction not needed

AGREE WITH YOU CA URVI. I THOUGHT HE TAKING THE SERVICE MORE THAN 1 TIME IN A YEAR. 

YES IF IT IS FOR ONCE THEN TDS NOT TO BE DEDUCTED U/S 194C AS LIMIT NOT CROSSING. 

Bt the amount of quality testing Sr is less than ₹30000
To my knowledge TDS under 194C is applicable in this case only if the materials required for quality testing by the vendor is provided by the owner of machinery , if the same was brought by vendor and provide service tds will not apply


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