TDS On - Apple Care Protection Plan Sold (Warranty Pack)

This query is : Resolved

Thummala Reddy Kumar (Querist)
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08 November 2019 Dear All,

We are a Distributor Company, so we are purchasing a Laptops with Additional Warranty Pack (Apple care protection plan) from my vendors and the same thing we are Selling it to our Customers.

But My Customers are Deducting TDS @ 10% - 194J for Additional Warranty Pack ( Apple Care Protection Pack )

Query - For Apple care protection plan ( Extend Warranty Pack Sold - 1 Yr, 2 Yr & 3 Yrs) for Laptops - TDS Applicable or Not ?

Kindly help us to know, Whether TDS is Applicable or Not on Apple care Protection plan ???
Many thanks in advance for your support….

Thanks & regards,

Thummala Reddy Kumar
98457334223
treddykumar92@gmail.com

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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27 May 2020 If it is free service then no TDS. and if Chargeable & crosses the limit u/s 194C then deduct 1% Individual/HUF and 2% on others. Limit - 30K single payment and 100K annually.