Tds u/s 194c or 194j

whether for deduction of tds u/s 194 c it is mandatory that the contractual service or product supplied should come within the definition of "WORK" ?
All banks and organisations which have entered into annual maintainance contract for repair of computers is deducting tds u/s 194 c however it is not within the definition of Work, but there is a contract?
Replies (3)

Yes, repairs and maintenance along with replacement of any defective materials fall under works contract, liable for TDS u/s. 194C

But how does it fall within the definition of work u/s 194 c

(iv)  "work" shall include—

(a)  advertising;

(b)  broadcasting and telecasting including production of programmes for such broadcasting or telecasting;

(c)  carriage of goods or passengers by any mode of transport other than by railways;

(d)  catering;

(e)  manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer, but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.

Here the material is supposed to be purchased on behalf of the customer.

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