Dear All
As at the time of repair & maintainnence of a vehicle say " CAR " , agency charged LABOUR CHARGES , so whether these cahrges are liable to TDS ......... IF no then why..........
If yes the under which section & why...............
Sorabh Gupta (Manager ( Taxation )) (877 Points)
11 June 2009Dear All
As at the time of repair & maintainnence of a vehicle say " CAR " , agency charged LABOUR CHARGES , so whether these cahrges are liable to TDS ......... IF no then why..........
If yes the under which section & why...............
CA Amit Kumar Khaitan
(Research Analyst)
(360 Points)
Replied 12 June 2009
In my opinion, TDS is deductible u/s 194C as it is a kind of work contract... again we can put it to another test that weher there has been included any service tax in the charges or not.
Aditya Maheshwari
(CA in Practice)
(35867 Points)
Replied 12 June 2009
When normal repair & maintainence in office is liable for TDS u/s 194C then why not repair & maintainence on car. Labour charges is liable for tax deduction u/s 194C