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Tds deduction

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(Querist)
13 May 2015 whether we have to deduct TDS while paying maintenance charges to housing society under 194 C
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CA. SHIVA SHANKARA R. SHETTY

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CA. SHIVA SHANKARA R. SHETTY (Expert)
14 May 2015 TDS provision applicable to assessee who is liable get audit of his books u/s. 44AB of the Income Tax Act, 1961.

I think, you are flat owner and you are paying maintenance charges to Apartment owner's association. Therefore, tds will not applicable to you.

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