Tds

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AKHILESH (Querist)
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21 May 2014 If a company paying Rent for office premises on which landlord also charges maintenance & Electricity bill through separate invoice & the Landlord charges Electricity bill over and above the actual rate per unit then whether TDS is to be deducted on electricity Bill & Maintenance charges.

Rupesh Jain

Rupesh Jain (Expert)
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21 May 2014 you have to deduct the tds on maintenance charges if you pay rs 75000/- is year or 30000/- in single bill u/s 194C

AKHILESH

AKHILESH (Querist)
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21 May 2014 Sir what about the Electricity charges ?

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Guest

Guest (Expert)

22 May 2014 no u had nt to deduct tds on elect. charges

because its reimbursement of expenses nothing else.......

AKHILESH

AKHILESH (Querist)
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22 May 2014 Sir but the landlord charges Electricity Rate above the actual rate per unit.

Guest

Guest (Expert)

22 May 2014 thats not important... u had taken the place for rent not for electricity.. i dont think that tds should be deducted from this

Rupesh Jain

Rupesh Jain (Expert)
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22 May 2014 r/sir
from where you know the rate of electricity is higher .?

in your rent agreement its already write that what rate of electricity bill you pay.

then no question of excess rate.

no tds will applicable.

AKHILESH

AKHILESH (Querist)
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22 May 2014 Sir
First thing is that the Invoice raised by the Landlord shows the Rate @ Rs.15 but as per govt. rules it is lower than this.
Secondly the landlord issued separate invoice on which he charges Service Tax also.
That is why there is some confusion that whether TDS shall be deducted or not ?
And lastly we can not says that it is Reiumbursement of Expenses because Landlord charges Service Tax on above.
Please guide me ASAP.

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