Tds - Repairing

If only material purchased then no. Otherwise

Maintenance contracts - Routine maintenance contracts including supply of spares would be covered under section 194C. However, where technical services are rendered, the provisions of section 194J will apply in regard to tax deduction at source—Circular : No. 715, dated 8-8-1995.

Electrical contracts - Where the services of a regular electrician are engaged on a contract basis or the services of an electrician are provided by a contractor, the payments made to the electrician or the con­tractor will be in the nature of payment made in pursuance of a contract for carrying out any work, and provisions of section 194C will apply in such cases—Circular : No. 715, dated 8-8-1995.

Agree with mr Aditya Maheshwari