Tds

TDS 367 views 1 replies

Rajesh Shaw

ASSISTANT MANAGER

38 Points Joined May 2010

Dear Sir,

This is regard the query for correct TDS deduction as our client are deducting TDS at @ 10% for maintaining Telecom Tower and for Providing AMC (Annual Maintenance Contract for Diesel Generator Maintenance at Tower Site.

I have a dpubt that the mention job should applicable for 194 C i.e 2% TDS.

Kindly guide me, if I am wrong.

Regards

Rajesh.

Replies (1)

Dipjyoti Majumdar

CA in service & CS. dipmaj@

3485 Points Joined June 2011

On the facts mentioned it appears that there should be TDS @ 2% or 1% under section 194C. Proper study of the signed, written contract, LOI , nature of work and incidental circumstances are needed to distinguish the applicability of 194C with 194J.

Regards,