Is computer considered as plant and machinery for tds purpos

I Think Computer & Genset Should Be Covered In Defination of Plant Machinery Equipment.

Also Wait For Others Opinion

A) Sec. 194 I states about the deduction of Tax on Rent portion.

Further it is subdivided into 2 parts:-

1) Land/Buildings/Furniture/Fittings

2) Plant/Machinery/Equipments

Therefore Computer and Genset must be covered under Plant/Machinery/Equipments.

B) 194 C deals with contract while 194 I deals with the Rent.

So in the case of Genset, there must be an agreement/contract for hiring.

So to reach at the conclusion whether it should be considered u/s 194C or 194 I, we must check the nature of transaction and the intention of the parties. 

Obviously the main intention of the parties is to get the Genset on Rent, therefore TDS will be deductible u/s 194 I.