Payment for computer maintenance

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Querist : Anonymous

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Querist : Anonymous (Querist)
04 April 2015 Dear all
the company is likely to pay RS. 35000 for computer repair & maintenance service. plz let me know whether TDS is to be made on this transaction or not if yer which section will attract........

04 April 2015 TDS to be deducted u/s 194C.
Rate: Individual/HUF @1%
Others @2%
No PAN 20%.

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Querist : Anonymous

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Querist : Anonymous (Querist)
04 April 2015 But sir. i think no tds is applicable on technical service


04 April 2015 It is a Repair & Maintenance contract hence section 194C attracted. Technical service attract Section 194J.

04 April 2015 It is not a texhnical service as defined in 194j. It is like annual maintenance xontract cover under 194c and required to deduct tds @ 1 or 2 % as referred by sanhay if single bill is exceeding 30000

06 April 2015 Dear Anonymous,
If it's an AMC, i'd suggest you to deduct tax u/s 194J. There have been many instances where tax authorities claimed it to be a technical service u/s 194J.



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