21 February 2014
In hospitals, lot of amc contracts are issued to various companies for important critical equipments such MRI,Surgical equipments etc. The AMC provide full technical support for 24 hours. NO spares costs are included. For purpose of deduction of tds, shall we apply sec 194c or 194 j.
21 February 2014
If no technical services is given then it is maintenance contract and is covered u/s 194C but if technical services are provided then it is 194J
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