TDS u/s 194Q on electricity supply by DHBVN etc.

What is the applicability of section 194Q on electricity supply by DHBVN or state owned electricty company who distribute electricity to consumers.

 

Replies (1)

No TDS should be deducted under Section 194Q on electricity bills paid to DHBVN or state electricity distribution utilities, as CBDT Circular No. 13/2021 excludes power/electricity supply transactions from the purview of Section 194Q withholding rules.

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