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Material supplied for repair and maintaince

TDS 13472 views 2 replies

If only the material is purchased for repairs and maintainence like sanitation repairs or electric repairs then Is there any need to deduct tds u/ 194c if labour is not inclu. expenditure is more than 75000 during the yr on repairs material from same firm. we had treated it as revenue expenditure under the head repairs and maintainence and did not deduct Tds. is it correct?

Replies (2)

If the vendor is charging VAT on the material purchase invoice then TDS is not to be deducted.

ok.. thanks.


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