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(Querist)
12 May 2013 i have a query
Tax deducted at source for
Annual Maintenance Contracts on Lifts and Elevators
should be deducted under Section 194C (2%) as maintenance contracts or under 194j (10%) as technical services??
Reply asap
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
12 May 2013 Lift and Elevators maintenance will attract TDS u/s.194C only as maintenance contract
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Pankaj Gupta

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Pankaj Gupta (Expert)
12 May 2013 Sec 194C will be applicable as it is a maintenance work.
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