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TDS on AMC

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13 September 2010 We often give AMC of our product like Computer, Xerox Machine, Printer, Servers etc under which sec tds is to be deucted 194C or 194J. AMC includes servicing & replacment of parts as well.


14 September 2010 Section 194C shall be applicable subject to threshold limits.


14 September 2010 I think repairing of computer product requires technical services, so it might be come under 194J. Please comment

14 September 2010 The query says AMC includes servicing & replacment of parts as well, which makes the very nature of transaction as Job Work and precludes applicability of S. 194J.

Hope the same clarifies.



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