A Firm provides us the services regarding the maintenance of AC and he charges us monthly. For this work he provides us four employee for the whole day. It is a contract for such repair , maintenance & operation of such AC plant. Previously we deduct TDS U/S 194C as contractor @ 2%. But during statutory audit auditor say that it is like Professional & Technical Services U/s 194J and we should deduct TDS @ 10% and we begin to deduct TDS @ 10%. But problem is that the other client of that contractor deduct @ 2%. But and contractor shows the TDS certificate and say to deduct @ 2% instead of 10%. Solve the problem .
CAclubindia
