Whether TDS to be deducted on Maintenance charges and for Electricity Charges under the sec 194J.
Kindly confirm
6 Replies
satish kumar voleti
(A.C.A., (ICWAI))
(1686 Points)
Replied 13 December 2012
TDS is ti be deducted for maintance charges if it falls under maintenance contract under 194C and not in 194J... electricity charges do not attract TDS...
Pallavi
(PCA)
(95 Points)
Replied 13 December 2012
TDS as per Sec 94C has to be deducted on payment of maintanence charges. No tds on payment of electricity charges.
CA rahul
(BCOM(H) ACA)
(725 Points)
Replied 13 December 2012
section 194 j applicable on payment made towards professional charges or technical fee . in your case tds get attracted on payment made towards maintenance charges if it is covered under maintenance contract
CA rahul
(BCOM(H) ACA)
(725 Points)
Replied 13 December 2012
section 194 j applicable on payment made towards professional charges or technical fee . in your case tds get attracted on payment made maintenance charges if it is covered under maintenance contract
geetha
(student)
(414 Points)
Replied 14 December 2012
TDS is to be deducted only on maintainance charges u/s 194C contract basis @ 1 % for individual and
2 % for HUF . Exemption Limit per transaction is Rs . 30000 and aggregate limit is Rs. 75000
geetha
(student)
(414 Points)
Replied 14 December 2012
oops.. 1 % forIndividual / HUF
2% for companies
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