04 February 2023
If the case arise of AC Installation Charges. We are supposed to deduct TDS under section 194J as AC installation charges as is referred as technical fees and should deduct TDS @2% under 194J. I read other sites that shows, TDS should be deduct on AC installation charges will be under 194C. Please clarify and give me proper justification so that I will be cleared on this.
04 February 2023
If the installation included any material along with services, TDS u/s. 194C would be applicable. Pure installation service.. TDS u/s. 194J will be applied.