our client is giving AMC Service for that we are deducting TDS U/S 194-C. Now client has conducted training programme and gave bill for 20000/- .for this we have to charge U/s 194-J. 194-J threshold limit is 30000/- we have to deduct the TDS or Not. Please advise
02 December 2010
No need to deduct TDS. Threshold limit to be considered sectionwise. Since the threshold limit u/s 194J is not crossed TDS is not required to be deducted.
03 December 2010
The threashold limit shall be applicable separatlely for contract and technical and professional service.
If the payment is normal trainig then no TDS shall be deducted u/s 194 J. HEre the party imparts technical ( Computer software or hardware related ) training and will fall the head of technical service category
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