Applicable TDS rates

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Abhishek Sharma (Querist)
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07 June 2010 i just wana 2 kno, what will be the TDS rates if the interior decorator charges VAT and Service Tax, in the same bill, on certain fixed amount (say 67% of billed amount charged to VAT and 33% charged to service tax), do he fall under 194C or 194J? or both the rate 2% and 10% are applicable, that is 2% on amount charged to VAT and 10% on amount charged to Sevice TAX.

I am glad if any one can reply,

pls also mention the relavent provision of law

thanks

ABHISHEK SHARMA

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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07 June 2010 TDS TO BE DEDUCTED U/S 194J @10% SUBJECT TO THRESHOLD LIMIT OF RS.20000/-.
ASK HIM TO GIVE SEPARATE BILL FOR MATERIAL AND PROFESSIONAL CHARGES.
IF HE DOES NOT THEN DEDUCT TDS ON TOTAL BILL AMOUNT.

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Pragnesh

Pragnesh (Expert)
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11 June 2010 details are showing as this payment is falls u/s. 194C there fore dedcut TDS @ 2% and if bill amount is more than 5 Lacs then Deduct WCT as applicable rate.
Regards
Pragnesh

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