TDS on AMC of office AC, Income Tax

[Manjeet Singh]

Dear Sir/Madam,

We are a pvt. ltd company , We have done AMC for AC repairing with vendor . We are paying him on half yearly basis . We got bill from them of ₹ 26000/- for the six month. should we deduct the TDS on it.

Thanks,

Manjeet

Posts / Replies

[ganeshan kalyani]

Tds not applicable. tds is applicable under 194C if single bill is more than ₹ 30k or if multiple bill crosses ₹ 75K in a financial year. As both the criteria is not fulfilled in you case, Tds is not applicable.