Under which section TDS need to deduct? Is it under 194C or 194J?
Annual software maintenance
Avinash Jeevan Dsouza (Assistant In Charge Accountant) (3292 Points)
15 February 2019
7 Replies
Giridhar S Karandikar
(Team Lead)
(7548 Points)
Replied 15 February 2019
it shud be 194J ad software maintenance requires special skills . circular 175 states that contract involving rendering of technical services will require TDS under 194J
Avinash Jeevan Dsouza
(Assistant In Charge Accountant)
(3292 Points)
Replied 15 February 2019
| Originally posted by : Giridhar S Karandikar | ||
 |
it shud be 194J ad software maintenance requires special skills . circular 175 states that contract involving rendering of technical services will require TDS under 194J |  |
Thank you sir. Can you share the circular please?
Giridhar S Karandikar
(Team Lead)
(7548 Points)
Replied 15 February 2019
https://incometaxindia.gov.in/Communications/Circular/910110000000000611.htm
Aman Kumar
(Accounts Executive)
(744 Points)
Replied 15 February 2019
In Routine, normal maintenance contracts which include supply of spares will be liable to TDS u/s. 194C. however, where technical services are rendered, TDS will be u/s. 194J
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