Tds on motor repairing works
This query is : Open
19 February 2013
Dear Sir/Madam,
i am working in a manufacture company. here doing motor repair and rewinding work based on work order.My query is this work applicable TDS or Not,section etc.
Pl. clarify it.
i am working in a manufacture company. here doing motor repair and rewinding work based on work order.My query is this work applicable TDS or Not,section etc.
Pl. clarify it.
19 February 2013
TDS is to be deducted under sec.194C
19 February 2013
I want to correct Parul ma'm
TDS is not to be deducted U/s 194C
instead it is to be deducted U/s 194J
provided you are not employed in that organisation as Employee
if you are independently providing service TDS will be deducted by co. U/s 194J
if the payment is more than the Statutory Limits
TDS is not to be deducted U/s 194C
instead it is to be deducted U/s 194J
provided you are not employed in that organisation as Employee
if you are independently providing service TDS will be deducted by co. U/s 194J
if the payment is more than the Statutory Limits
19 February 2013
With due respect to Mr. Sourabh mine view are different Sec.194J requires some professional or technical work. This work is in the nature of repair and maintenance so in my opinion Sec.194C is attracted. Others view would be highly appreciable.
19 February 2013
but as per the provision 194C applies if
Any person responsible for paying any sum to any resident for carrying out any work
and work includes
(a) advertising;
(b) broadcasting and telecasting including production of programmes for such broadcasting or telecasting;
(c) carriage of goods or passengers by any mode of transport other than by railways;
(d) catering;
(e) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer
therefore Repairing is not a work but it is a technical service
Any person responsible for paying any sum to any resident for carrying out any work
and work includes
(a) advertising;
(b) broadcasting and telecasting including production of programmes for such broadcasting or telecasting;
(c) carriage of goods or passengers by any mode of transport other than by railways;
(d) catering;
(e) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer
therefore Repairing is not a work but it is a technical service
19 February 2013
You may refer circular no.715.....routine maintenance is chargeable under sec.194C. Moreover work mentioned in query may be treated as job work and covered under clause(e) as specified by you.
19 February 2013
as per the Circular
Routine, normal maintenance contracts which includes supply of spares will be covered under section 194C.
However, where technical services are rendered, the provision of section 194J will apply in regard to tax deduction at source.
Routine, normal maintenance contracts which includes supply of spares will be covered under section 194C.
However, where technical services are rendered, the provision of section 194J will apply in regard to tax deduction at source.
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