Applicability of tds

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Is TDS applicable on payment made towards the repairing services
Replies (6)

Under 194C, when limits cross

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.

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..

 

 

Yes sec 194C subject to Threshold limit provided in the sec.
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)
+&if the recipient is a corporate entity


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