ANIRUDH MIMANI (Audit Assistant) (64 Points)
07 June 2016I had A client who is liable for Tax Audit in preceding financial year.such client is paying maintenance charges to Residential Association where the showroom is located.Maintenace Charges Re 4850pm.Whether Payment of Maintenance to Residential Association is liable for deduction of TDS.
If Yes Than under Which Section?
Shubham Gupta
(Business Consultants)
(2077 Points)
Replied 07 June 2016
if rent is also paid then it will be clubbed with it and TDS us 194i will be done .
if only maintaince charges are paid then not required as amount is less as per 194C
SHRAWAN KUMAR YADAV
(CA FINAL-M.COM)
(58 Points)
Replied 08 June 2016
Prima facie it is nature of contract tds are required to be deducted u/s 194C .
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