tds applicability

This query is : Resolved 

24 September 2010 maintenance charges incurred in respect of telphone , fax etc will attract tds or not? under which section?

24 September 2010 Maintenance contracts - Routine maintenance contracts including supply of spares would be covered under section 194C. However, where technical services are rendered, the provisions of section 194J will apply in regard to tax deduction at source—Circular : No. 715, dated 8-8-1995.


24 September 2010 ism service rendered for maintenance of telephone, fax, etc technical in nature?


24 September 2010 No therefore section 194C.

24 September 2010 No TDS will be attracted unless you had taken an annual maintanence contract.



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