wether payment work order for erectioning andcommissioning o

TDS 1003 views 2 replies

Wether payment for  work order for erectioning and commissioning of fire fighting equipments covers  under section 194C or 194J, and what are the services contracts covers under 194C( name of services)?.

Replies (2)

If the work order for erectioning and commissioning of fire fighting equipments requires technical expertise, then TDS is deductible u/s. 194J @ 10%.

TDS u/s. 194C is applicable where the contract is for carrying out any work which does not require any Professional or technical expertise.

Agree with Mr. Rupesh


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