Tds on ups rentals

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 November 2011 we had taken ups on a rental basis for 2 months along with a clause that technical person will maintain the ups for 2 months.

Just want to know under which category i should deduct the tds (194 I or 194 J)

kindly suggest

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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22 November 2011 If the bill suggests only "Rental for UPS" then 194I will apply.

However, If its kind of UPS services or Power Back-up services, then TDS u/s 194J will apply.