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Tds on amc of server

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Querist : Anonymous (Querist)
04 April 2015 What will be the rate of TDS on AMC of computer server ?
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
04 April 2015 TDS to be deducted u/s 194C.

Threshold limit:
Single bill/payment Rs 30000/-
Annual payment Rs 75000/- p.a.

Rate:
Individual/HUF @1%
Others @2%
No PAN 20%.

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