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Applicability of tds

Roshan Mishra (CA Final Student) (232 Points)

09 August 2016

Is TDS applicable on payment made towards the repairing services

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6 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (185582 Points)
Replied 09 August 2016

Under 194C, when limits cross

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CA Saurabh Singh (Practising Chartered ) (974 Points)
Replied 09 August 2016

Hello roshan,

If their is contract for repairing service and the amount payment exceeds the mentioned amount, TDS shall be deducted u/s 194C else not.

Hari Sripada (101 Points)
Replied 09 August 2016

Hi,

Repairing charges comes under definition of jobwork. So, obviously you need to deduct TDS u/s 194C @ rate aplplicable ( 2% or 1% as the case may be) if the amount exceeds treshold limit..

CA Rashaad Meer (...) (129 Points)
Replied 09 August 2016

Yes sec 194C subject to Threshold limit provided in the sec.

Raj Dutta (SERVICE) (189 Points)
Replied 09 August 2016

Apart from TDS service tax may also get attracted if it is in nature of Works contract service under RCM.( if service is provided by a Non Corporate entity)