TDS U/s 194C

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Every month the company pays the building association towards maintenance charges of the building. Is the company liable to deduct TDS U/s 194C on payment made to building association?
Replies (3)
No as is it maintenance charge and does not amount to contract.
maintainance charges do not fall under the perview of contract...no tds to be deducted...

No need to deduct the TDS on maintenence charges as it is not the part of contract.


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