19 February 2013
Dear Sir/Madam, i am working in a manufacture company. here doing motor repair and rewinding work based on work order.My query is this work applicable TDS or Not,section etc.
19 February 2013
With due respect to Mr. Sourabh mine view are different Sec.194J requires some professional or technical work. This work is in the nature of repair and maintenance so in my opinion Sec.194C is attracted. Others view would be highly appreciable.
19 February 2013
You may refer circular no.715.....routine maintenance is chargeable under sec.194C. Moreover work mentioned in query may be treated as job work and covered under clause(e) as specified by you.
19 February 2013
as per the Circular Routine, normal maintenance contracts which includes supply of spares will be covered under section 194C. However, where technical services are rendered, the provision of section 194J will apply in regard to tax deduction at source.
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