Tds 194c on electricity charges

This query is : Resolved

Raj Dutta (Querist)
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12 December 2015 Dear All Suppose A ltd is having a C&F in Kolkata .A vendor say B is raising bills on A ltd towards electricity charges say @ 12 per unit on the basis of a sub meter.This is towrds electricity connection provided in d C&F. The vendor is not charging Service tax also. so is A ltd required to deduct TDS on paymnts made to the vendor ? Not sure but i think 194C will attract here. please give your expert views. Thanks in Advance Raj.

AJAY SINGH

AJAY SINGH (Expert)
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12 December 2015 If vendor provides Biil of Electricity for full amount and take Reimburshment for the same than TDS Should not be deducted,

In your case TDS Should be deducted U/s 194C because vendor is charging Electricity charges on the basis of Sub Meter & Over and above of Bill AMount

Raj Dutta

Raj Dutta (Querist)
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15 December 2015 Thank you very much sir.

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