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TDS on Annual power plant maintenance Agreement

This query is : Resolved 

17 September 2008 I have made Annual Maintenance Agreement with Warstila India Limited for my Power Plant Maintenance + Information for Spares to be used in the power plant.


My ITO argues that that agreement comes under section 194J [ Professional & Technicasl Fees ] & I have deducted TDs under section 194C as contractor .



17 September 2008 AMC is covered u/s 194C



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